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Case Law Details

Case Name : Hardev Singh Vs ITO (Delhi High Court)
Related Assessment Year : 2018-19
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Hardev Singh Vs ITO (Delhi High Court)

Having perused the paper book, this Court is of the view that the impugned order under Section 148A(d) of the Act has been passed in great haste and in gross violation of principle of natural justice as the Petitioner was not given reasonable time to file a reply.

In any event, as the impugned order under Section 148A(d) of the Act had been passed on 29th March, 2022 i.e. after receipt of the detailed reply by the Petitioner dated 24th March, 2022, the Assessing Officer should ha

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