Reassessment based on Tax Evasion Petition: HC refers matter back to AO

Pradeep Verma Vs ITO (Delhi High court)

1. Issue notice.

1.1 Mr Gaurav Gupta accepts notice on behalf of the respondent/revenue.

2. In view of the directions that we intend to pass, Mr Gupta says that no counter-affidavit is required to be filed. Accordingly, with the consent of the counsels for the parties, this writ petition is taken up for hearing and final disposal, at this stage itself.

3. This writ petition is directed against the notice dated 25.05.2022 issued under Section 148A(b) of the Income Tax Act, 1961 [in short “Act”]. 3.1 Besides this challenge is also laid to the order dated 22.07.2022 passed under Section 148A(d) of the Act.

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