9911796707
TMI Blog2022 (6) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... being not less than seven days - as argued petitioner was not afforded adequate opportunity inasmuch as no opportunity of filing reply within seven days, as contemplated u/s 148A - HELD THAT:- We notice that in the instant case, notice was issued on 23rd of March, 2022, directing the petitioner to respond on or before 30th of March, 2022. No doubt, petitioner did respond but then the obligati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complete the appropriate proceedings in accordance with law. - Honourable The Chief Justice And Honourable Mr. Justice S. Kumar For the Petitioner/s : Ms. Smriti Singh, Advocate. For the Respondent/s : Mrs. Archana Sinha @ Archana Shahi, Advocate Mr. Alok Kumar, Advocate Mr. Sanjeev Kumar, Advocate. ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE Heard learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elief(s) to which the petitioner may in law be found entitled. 3. In the attending facts and circumstances, we are inclined to allow the present petition, more so, on the ground that petitioner was not afforded adequate opportunity inasmuch as no opportunity of filing reply within seven days, as contemplated under Section 148A of Income Tax Act, 1961 (hereinafter referred to as the Act ), is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid view also on the strength of the decision dated 12th May, 2022 rendered by Delhi High Court in W.P.(C) 7385 of 2022, titled as Shri Sai Cooperative Thrift and Credit Society Ltd. Vs. The Income Tax Officer, Ward 43-6. 7. Accounting for all the attending facts and circumstances, the order dated 31.03.2022, passed by respondent no.2, namely, the Deputy/Assistant Commissioner of Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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