Amarjot Kaur vs Office Of The Income Tax Officer Ward ... on 20 May, 2024
7. While the petitioner had sought to rely upon the decision
rendered by this Court in Rajinder Nath Kapoor v. ITO, [2023 SCC
OnLine Del 3614], we find that the same had proceeded on the basis
of a reply which had been duly filed within the time stipulated and
prescribed under the notice issued under Section 148A(b) of the Act.
In fact, taking cognizance of an identical factual basis is what has
convinced us to allow W.P.(C) 6077/2024.