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Judgment
V. KAMESWAR RAO, J. (ORAL)
Mr. Sunil Agarwal, learned SSC for the Revenue has taken instructions and as per his instructions appropriate shall be that the order dated 13.06.2025 under Section 148A(3) of the Income Tax Act, 1961 (the Act) and notice issued under Section 148 of the Act be set aside and the matter be remanded back to the Assessing Officer (AO) for consideration of the replies filed by the petitioner to enable the AO pass a fresh order.
If that be so, we set aside the order dated 13.06.2025 issued under Section 148A(3) and notice under Section 148 of the Act with direction that the AO shall pass a fresh order after hearing the petitioner and/or his representative on the date and time to be informed to the petitioner and then pass a fresh order.
It is made clear that the aforesaid process including hearing shall be completed within eight weeks as an outer limit.
Liberty shall be with the petitioner to submit such documents, which are not part of record, at the time of hearing.
The petition is disposed of.
The pending application, if any, is dismissed as infructuous.