Passing of order u/s. 148A(d) without granting adjournment for furnishing reply is untenable

Pratul Krishnakant Shroff Vs DCIT (Gujarat High Court)

Gujarat High Court held that passing of order u/s. 148A(d) of the Income Tax Act without considering reply filed by the petitioner by not granting adjournment time as prescribed u/s. 148A(b). Thus, order quashed and matter remanded back.

Facts- By this petition under Article 226 of the Constitution of India, the petitioner has challenged the orders dated 30^th March, 2022 passed under Section 148A(b) of the Act, 1961 and the notice dated 31.3.2022 issued under Section 148 of the Act on the grou

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