Case Law Details
Pradeep Kumar Varshney Vs ITO (Delhi High Court)
Learned counsel for the Petitioner states that in the present case notice under Section 148A is not warranted as it is a case of Section 153C of the Act to which proviso (c) of Section 148A applies.
In response to a pointed query, Mr. Sunil Agarwal, learned counsel for the Revenue admits that the case of the petitioner falls under Section 153C of the Act.
Since the case of the petitioner is admittedly covered by proviso (c) to Section 148A, this Court is of the view that the impugned order and notice are untenable in law. Accordingly, both the impugned order and notice dated 9th April, 2022 are set aside and the matter is remanded back to the Assessing Officer to pass a fresh reasoned order in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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