9911796707
TMI Blog2025 (2) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of seven (7) days, AO proceeded to pass an order u/s 148A (d) without considering the reply so filed by the petitioner - HELD THAT:- Revenue fairly states that the petitioner may be given one more opportunity to respond to the notice dated 21.08.2024. The impugned order passed u/s 148A (d) as well as the notice issued u/s 148 are set aside. AO shall consider the reply already filed by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eks quashing of the impugned approval of the specified authority dated 30.08.2024 issued under Section 151 of the Act. 2. It is the petitioner's case that the respondent no. 1 issued a show cause notice under Section 148A (b) of the Act for Assessment Year (AY) 2018-19 to the petitioner on 21.08.2024, vide which, the Assessing Officer (AO) has given only five (5) days' time to submit a response t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s attention of this Court to the approval of specified authority dated 30.08.2024 wherein it is noted that the Assessee/petitioner has not filed any reply till date, however, it is the case of the petitioner that the reply was duly submitted on the email ID provided on 27.08.2204 itself. He further states that despite the reply having being filed within the statutory period of seven (7) days, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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