JASMINE BONNY AGITOK SANGMA Vs. UNION OF INDIA

JUDGEMENT

(1.) The challenge in the present case is to an order dated April 1, 2022 passed under clause (d) of Sec. 148A of the Income Tax Act, 1961.

(2.) An initial notice under clause (b) of Sec. 148A of the Act for assessment year 2015-16 was issued to the petitioning assessee on March 23, 2022. Such notice required the assessee to show cause why a notice under Sec. 148 of the Act should not be issued. In view of the order that is proposed to be made, the further details in the notice need not be addressed at this stage.

(3.) The petitioner responded to the show-cause notice and a copy of the e-proceedings response acknowledgement dated March 30, 2022 has been appended to the petition. It is apparent that the petitioner replied to the initial show-cause notice and such reply was duly lodged.