The AO passed the order under section. 148A(d) considering the objection Again objection was raised in respose to notice u/s 142(1). The peritioner thereafter has filed the writ petition belatedly. The petitioner could not give any explantion for dealy in filing the writ petition. Interim relief rejected. Matter listed on 7 th April, 2025 for further orders. (AY. 2015 -16, 2016 -17, 2018-19)
Tomorrow Technologies Global Innovation Ltd. v. ACIT (2025) 304 Taxman 703 (Bom.)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Considering the objection order u/s 148A(d) was passed-Again objection was raised in response to notice u/s 142(1)-No explanation for delay in filing the writ petition -Interim relief rejected-Matter listed on 7th April, 2025 for further orders. [S. 148, 148A(b),148A(d), Art. 226]
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