Unsecured loan from accommodation entry provider – HC remanded matter back to AO

S. R. Ashok Associates Private Limited Vs ACIT (Delhi High Court)

Present writ petition has been filed challenging the notice issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act’) as well as the order passed under Section 148A(d) of the Act dated 31^st March, 2022 for the Assessment Year 2018-19.

Learned Counsel for the Petitioner states that the Respondent issued a show cause notice to the Petitioner under Section 148A(b) of the Act dated 15^th Mar

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