HC Sets Aside section 148A(d) order for not considering Reply of Petitioner

Agriculture Produce Market Committee Vs ITO (Bombay High Court) It is observed that reply filed by the petitioner to the notice has not been taken into consideration especially in view of the fact that such reply was filed on 31.03.2022 and on the same day the impugned order came to be passed on 10.41 p.m. and order records that the petitioner failed to submit its explanation. In view of aforesaid the impugned order dated 31.03.2022 passed under Section 148A(d) of the Act of 1961 is set aside. The respondents are at liberty to take further steps in accordance with law and as permissible under ...