Section 148A order/notice riddled with mistakes – HC directs AO to issue amended notice

Vidisha Singhal Vs ITO (Delhi High Court) AO admits that the impugned order passed under Section 148A(d) of the Act is riddled with mistakes. He further admits that in the notice issued under Section 148A(b) of the Act, the details of the transactions allegedly carried out by the petitioner were not correct. He states that the transactions were clarified by the ITO (Inv), Unit-7, Delhi in its e-mail dated 14th July, 2022, which he had incorporated in the order passed under Section 148A(d) of the Act. Keeping in view the aforesaid statements, the impugned order passed under Section 148A(d) and ...