Section 148A(d) order set-aside by HC as Assessee not been provided documents based on which allegations levelled

Shukla Enterprises Private Limited Vs ACIT (Delhi High Court)

Writ petition is directed against order dated 29.07.2022 passed under Section 148A(d) and the consequential notice dated 30.07.2022 passed under Section 148 of the Income Tax Act, 1961. Besides this, challenge is also laid to the show cause notice dated 25.05.2022 issued under Section 148 A(b) of the Act.

The principal allegation against the petitioner is that it is one of the beneficiaries of accommodation entries provided by

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