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	Blog Categories All Constitution (3) Criminal Laws (27) Income Tax Updates (99) miscellaneous (3) Professional Updates > Income Tax Updates Professional Update Category: Income Tax Updates, Posted on: 21/10/2024 , Posted By: CA SHIKHAR GARG Visitor Count:66 Professional Update (Income Tax Case laws) Civil Appeal 14429 of 2024 (Delhi High Court). Vivek Kumar vs Income Tax Officer & Anr. Ratio. The Delhi High Court held that reply of the assessee is not considered while passing the order u/s 148A(d) of the income tax act. The order is set aside and remitted back for fresh consideration. Facts. The appellant has filed a writ petition challenging the order and notice u/s 148A(d) and 148 of the income tax act. The Petitioner is aggrieved by the order passed dated 31.08.2024 u/s 148A(d) and reinitiation of the proceedings u/s 148 of the income tax act for the AY 2018-19. The petitioner challenged the notice on 2 grounds, first that reply has been considered by the Ld. AO and secondly, the order is passed without considering the provision of section 151A and notification dated 22.03.2022. Issue. Whether the order u/s 148A(d) is valid in law. Held. The Delhi High Court held first contention of the appellant is merited. The Ld. AO in the order passed u/s 148A(d) has made substantial reproduction of the notice u/s 148A(b) of the income tax act. The High Court found that the order should be set aside and should be remanded for fresh consideration. With regard to the second contention, the matter is affixed with the batch matters, the present proceeding will not be stayed till then. Therefore, the Impugned Notice u/s 148 is sustained. (Disclaimer: The information provided by the author in the article is for general informational purposes only. All information provided is in the good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information in the article.) CA Manoj Garg 9811275735 Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. To Activate comments you need to provide details for google authentication and facebook authentication

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