(1.) Heard Shri Nishant Mishra, learned counsel for the petitioner and Shri Manu Ghildyal, learned Standing Counsel for the respondent-Income Tax Department.
(2.) By order dtd. 11/4/2022, this Court specifically directed the respondent no.2, vide paragraph 10 of the order, as under :-
(3.) Today, a counter affidavit dtd. 22/4/2022 on behalf of the respondent no.2 has been filed by Kumari Sukanya Kirti, Assistant Commissioner of Income Tax, Circle 5(3)(1), Noida. In paragraph 3 thereof, the respondent no.2 has stated as under :-