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TMI Blog2022 (6) TMI 1503X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment - as argued there is no income which has escaped assessment for the assessment year 2015-2016 and it is not a fit case for re-opening assessment for the said assessment year - if an opportunity is given, he would file necessary reply within a period of 15 days from today - HELD THAT:- Learned counsel for respondents justifies the impugned order and submits the same has been passed after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t he was issued a notice under Section 148A(b) of Income Tax Act, 1961 on 17.03.2022 asking him to Show Cause as to why the notice under Section 148 of the Income Tax Act, should not be issued to him and assessment be re-opened. The petitioner was required to submit his reply on or before 24.03.2022. The petitioner on 22.03.2022 sought further time to reply to the Show Cause notice. Without accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to accept it or reject it. As no action was taken on his request, the petitioner did not file his reply. He further undertakes that if an opportunity is given, he would file necessary reply within a period of 15 days from today. 3. Learned counsel for respondents justifies the impugned order and submits the same has been passed after verifying the records. However, he fairly submits given the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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