HON’BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA
HON’BLE MR. JUSTICE BHUWAN GOYAL
Order
07/03/2025
1. Heard on admission.
2. Instant petition is directed against the order dated 29.11.2024
passed by the Assessing Officer under Section 148A(d) of the of the
Income Tax Act, 1961 (for short ‘the Act of 1961’).
3. Learned counsel for the petitioner would argue that in the first
round of litigation, this Court had interfered with the order under
Section 148A(d) of the Act of 1961, as reply of the petitioner was not
considered. Further submission is that when the matter was again
placed for consideration along with the reply, there was no proper
consideration of reply by the petitioner.