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Judgment
The grievance of the petitioning assessee is that a notice under Section 148 of the Income-Tax Act, 1961 has been issued without following the mandatory procedure under Section 148A thereof.
Indeed, there appears to be an anomaly in the notice itself which seems to interpret Section 149(1)(a) otherwise than what appears from a plain reading of the relevant provision. On the basis of the material produced in Court, the petitioning assessee is entitled to a stay of the impugned notice dated April 4, 2022 passed on the basis of an ex parte order dated April 2, 2022, which may also not be sustainable since the pre-conditions therefor may not have been met.
On such prima facie view, the relevant order of April 2, 2022 and the consequent notice of April 4, 2022 will remain stayed till the matter is taken up next.
Dr. N. Mozika, learned ASG seeks time to obtain instructions. At the request of the Department, the matter is directed to appear ten days hence.
List on May 23, 2022.