JUDGMENT

Manmohan, J. (Oral). - C.M.No.22640/2022

Exemption allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

W.P.(C) No.7406/2022 & C.M.No.22639/2022

1. Present Writ Petition has been filed challenging the Notice dated 17th March, 2022 issued under Section 148A(b) of the Income Tax Act, 1961 ('the Act') as well as the Order dated 04th April, 2022 passed by the Assessing Officer under Section 148A(d) and the consequential impugned notice dated 04th April, 2022 issued under Section 148 of the Act.

2. Learned counsel for the Petitioner contends that the impugned Order dated 04th April, 2022 under Section 148A(d) has been passed without considering the replies dated 24th March and 31st March, 2022 filed by the Petitioner to the show cause notice. He states that the petitioner filed a preliminary response to the above said show cause notice whereby the petitioner objected to the legal validity of the notice under Section 148A(b) on the ground that there was no information that suggested that income had escaped assessment. The petitioner further requested respondent No.1 to provide the information/documents, relied upon for assuming jurisdiction, which