A reference to an earlier order under Section 272A(1)(d) was made but the revised order, according to the appellant-petitioner, Bhardwaj Steels Private Limited, and his counsel the same has not been uploaded on the website or otherwise served upon.

For the Assessment Year 2020-21, a revised order was passed on 06.02.2026 against the appellant Bhardwaj Steels Private Limited. In this, a reference was made to an earlier order under Section 272A(1)(d) dated 30.11.2022 but according to the appellant-petitioner, and his counsel, the same has not been uploaded on the website or otherwise served upon.
The counsel for the petitioner, Nitin Kumar Pasari, submitted that liberty may be granted to the petitioner to appeal the revised order dated 06.02.2026 and that directions may be issued to the respondents to furnish a copy of the order dated 30.11.2022 made under Section 272A of the Income Tax Act, 1961.
The opposing counsel for the respondents, Kumar Vaibhav, submitted that there have been instructions passed on the order dated 30.11.2022 and therefore could not accept the contentions of the petitioner’s counsel. However, a copy of the order would be provided to the petitioner within four weeks.