Non-consideration of assessee’s reply to Section 148A notice – HC directs dept to pass fresh order

Agrawal Petrolium Co. Vs PCIT (Madhya Pradesh High Court) The main grievance put forth is that when petitioner received a notice under Section 148A(b) of Income Tax Act, the petitioner filed a reply on 15.03.2022 but the same was not considered by the respondent. Learned counsel for the parties by placing reliance on para-3 and 6 of the Preliminary submissions filed on behalf of respondents jointly urged that indisputably petitioner’s reply escaped notice of the respondents while passing order under Section 148A(d) of Income Tax Act, 1961. It is agreed that impugned order dated 27.03.202...