CHITRABEN PRAKASH PANDYA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) In view of judgment in case of Union of India Vs. Ashish Agarwal (2022) 138 Taxmann. Com , the respondent issued a notice under Sec. 148A(b) for the A.Y. 2013-14 on 23/5/2022, which have been replied to eventually and the respondent passed an order under Sec. -148A(d) on 26/7/2022. A notice under Sec. -148 as per Finance Act , 2021 came to be passed on the very day.

(2.) This Court on 9/1/2023 issued notice and granted interim relief directing the process of assessment to continue with the cooperation of the petitioner, however, not to pass the final order till the returnable date.

(3.) Rule made returnable forthwith. Learned Senior Standing Counsel Mrs. Kalpana Raval, assisted by learned Standing Counsel Mr. Karan Sanghani, waives service of notice of rule for and on behalf of respondent.