TMI Blog2023 (9) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... ver indicated and with regard to those transactions no show cause notices were issued and there are no indications in this regard in the annexure to the notice u/s 148A(b) - HELD THAT:- As respondent is not in a position to deny the aforesaid allegation that the relevant material relating to transactions, at any stage before passing the order under Section 148A(b) of the Act were supplied and furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order dated 14th April, 2023, under Section 148A(d) of the Income Tax Act, 1961, relating to assessment year 2019-20 on the ground of violation of principle of natural justice by contending that at the time of passing of the aforesaid impugned order under Section 148A(d) of the Act assessing officer has relied on statements and documents relating to cash, loan and transactions indicating in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to file reply/response to the aforesaid impugned order under Section 148A(d) of the Act by treating the allegations in the same as a show cause notice, within a period of four weeks from date and the assessing officer shall consider and dispose of the said reply/response to be filed within the time stipulated herein, in accordance with law and by passing a reasoned and speaking order an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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