Case Law Details
Rise Projects Private Limited Vs ACIT (Delhi High Court)
Petitioner states that impugned order dated 15th July, 2022 passed under Section 148A(d) of the Act has been passed without considering the detailed reply filed by the petitioner.
Learned senior standing counsel for the respondents-revenue, accepts notice. He, on instructions, states that as the petitioner’s contentions have not been considered while passing the impugned order under Section 148A(d) of the Act, the Assessing Officer has no objection if the present matter is remanded back for a fresh consideration.
Keeping in view the aforesaid, the impugned order passed under Section 148A(d) and the notice issued under Section 148A of the Act both dated 15th July, 2022 for the assessment year 2016-17 are set aside and the Assessing Officer is directed to pass a fresh order under Section 148A(d) of the Act in accordance with law within eight weeks.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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