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DELHI HIGH COURT
MANMOHAN, MANMEET PRITAM SINGH ARORA
Peeyush Kumar Aggarwal – Appellant
Versus
Income Tax Officer – Respondent


Table of Content
1. challenge to notices under income tax act (Para 1)
2. arguments on incorrect information and illegality (Para 2 , 3)
3. court's observations on consideration of submissions (Para 4)
4. violation of procedural mandates under law (Para 5)
5. order for remand and disposal of petition (Para 6 , 7)

JUDGMENT

Manmohan, J. (Oral)

CM APPL. 36418/2022 (exemption)

Exemptions allowed, subject to all just exceptions.

Accordingly, these applications stand disposed of.

W.P.(C) 12173/2022, CM APPL. 36417/2022 (for stay)

1. Present writ petition has been filed challenging the notice dated 27th July, 2022 issued under Section 148 of the amended Act, order dated 28th July, 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (`the Act') and notices dated 15th July, 2022 and 26th May, 2022 issued under Section 148A(b) of the Act for the Assessment Year 2014-15.

2. Learned counsel for the Petitioner states that the Respondent provided materially incorrect information vide impugned notice dated 26th May, 2022 under Section 148A(b) of the Act. He states that another notice dated 15th July 2022 was issued by the Respondent under Section 148A(b) of the Act, supplying the correct

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