Section 148A(d) Order without considering responses of petitioner is invalid

Ratnagiri Gas And Power Private Limited Vs ACIT (Delhi High Court) A perusal of the paper book reveals that the petitioner’s responses dated 13th June, 2022, and 30th June, 2022, have not been considered by the AO while passing the impugned order under Section 148A(d) of the Act. 11. Consequently, the impugned order passed under Section 148A(d) of the Act as well as the notice issued under Section 148 of the Act, both dated 25th July, 2022, are set aside and the matter is remanded back to the AO for a fresh decision to be given in accordance with law within eight weeks from today. FULL TEXT ...