Section 148A(d) Order- ITAT remanded matter back to AO for fresh decision

Schneider Electric India Pvt. Ltd Vs ACIT (Delhi High Court) 1. Present writ petition has been filed challenging the show cause notice dated 15th March, 2022 issued under section 148A(b) of the Income Tax Act, 1961 (for short ‘Act’), order dated 31st March, 2022 issued under Section 148A(d) and the notice dated 31st March, 2022 issued under section 148 of the Act for the Assessment Year 2018-19. 2. Learned counsel for the Petitioner submits that in terms of the “information” available with the Respondent No 1, it has been alleged that the Petitioner’s claim for IGST Refund was incorr...