JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

Rajiv Shakdher, J. (Oral)

1. Issue notice.

2. Mr Gaurav Gupta, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.

3. Mr. Gupta says, given the directions that we propose to pass, he does not wish to file a counter-affidavit in the matter and he will argue the matter based on the record presently available with the court. Therefore, with the consent of the counsels for parties, the writ petition is taken up for hearing and final disposal, at this stage itself.

4. This writ petition concerns Assessment Year (AY) 2019-20.

5. The petitioner has laid a challenge to the notice dated 20.03.2023 issued under Section 148A(b) of the Income Tax Act, 1961 [in short, "Act"]. Besides this, a challenge is also laid to the order dated 30.03.2023 passed under Section 148A(d) of the Act.

6. Mr Dinesh Mohan Sinha, who appears on behalf of the petitioner, says that the impugned order is flawed for the reason that, although the petitioner had filed a reply to the aforementioned notice issued under Section 148A(b) of the Act, the same was not taken into account.

6.1. For this purpose, our attention has bee