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TMI Blog2024 (6) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... nly a notice u/s 148A (b) was issued but an order was passed u/s 148A (d) of the said Act. The petitioner, however, had not responded to the said notice u/s 148A (b) of the said Act. The disclosures made in the order of assessment were all disclosed in the notice u/s 148A (b) of the said Act and in the order u/s 148A (d) of the said Act. Be that as it may, since the petitioner has an alternative remedy in the form of an appeal, all these points can be agitated by the petitioner before the appellate authority and if the petitioner files an appeal before the appellate authority and makes an application for disclosure of the documents and other information, it shall be open to the appellate authority to consider the same, subject to the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order cannot be sustained since the petitioner had been denied the opportunity to appreciate the purport of the enquiries, and thereby could not appropriately respond to the same. 6. Mr. Rai, learned advocate appearing for the respondents at the very outset submits that the order impugned in the present writ petition is an appealable order. The said order had been passed on 20th March 2024 and the present writ petition had been filed on 23rd April 2024. As such, the ordinary period for maintaining an appeal under the provisions of the said Act, has also expired. In such circumstances, this Court ought not to entertain the present writ petition. 7. By drawing attention of this Court to the notice issued under Section 148A (b) of the said Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration, as is reflected in the said order. At no point of time the petitioner has challenged the same. 10. The petitioner also did not respond to the notice under Section 148A (b) of the said Act. In fact, when an intimation was given to the assessee in accordance with the procedure laid down under Section 144B of the said Act vide notice dated 30th January 2023, the petitioner did not seek for the aforesaid documents. As and by way of an afterthought that too after expiry of the period for preferring the appeal the present writ petition has been filed. According to Mr. Rai, the same is liable to be dismissed. 11. Heard the learned advocates appearing for the respective parties and considered the materials on record. 12. Admittedly, in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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