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 13^th June, 2022, and 30^th 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 25^th July, 2022, are set aside and the matter is remanded ba

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