HIMANSHU INFRATECH PVT LTD. Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This petition, brought under Articles 226 and 227 of the Constitution of India assails the notice dtd. 30/6/2021 under Sec. 148A(b) of the Income Tax Act, coupled with notice dtd. 13/5/2022, communicating the relevant material and order dtd. 27/7/2022 under Sec. 148A(d) of the Act pertaining to the Assessment Year 2014-15. On service of notice, the respondent revenue entered appearance through Senior Standing Counsel and filed a counter-affidavit to resist the writ action. We heard learned counsel for both sides.

(2.) For convenience, the prayer clause of the petition is extracted below:

(3.) On the first effective hearing, the dispute was crystallized vide order dtd. 2/12/2022 as follows: