2023 (4) TMI 1299

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..... r did not take any remedy to challenge the order under Section 148A(d) way-back on 26.03.2022 - HELD THAT:- As we find that the order u/s 148A(d) of the Income Tax Act was passed way-back on 26.03.2022. The petitioner did not choose to challenge this order. Finally assessment order has also been passed on 09.03.2023. This petition has been filed on 31.03.2023. In the aforesaid circumstances, wh .....

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..... e Tax Act was passed way-back on 26.03.2022. The petitioner did not choose to challenge this order. Finally assessment order has also been passed on 09.03.2023. This petition has been filed on 31.03.2023. In the aforesaid circumstances, when the petitioner did not take any remedy to challenge the order under Section 148A(d) of the Income Tax Act when it was passed on 26.03.2022, we are not incl .....

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