2017 (9) TMI 1466

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....: Mr.A.P.Srinivas ORDER Heard Mr. R. Asokan, the learned counsel appearing for the petitioner and Mr. A.P. Srinivas, the learned Senior Panel Counsel for the respondent. 2. The petitioner has filed these Writ Petitions, challenging the notices issued by the respondent under Section 148 of the Income Tax Act, 1961 (hereinafter, referred to as the Act) stating that, he has reason to believe....

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....n the assessee on 19.11.2005. 5. It is the consistent case of the petitioner that the reasons were not communicated to them, and such a specific stand has been taken in the Writ Petitions, which were filed on 23.11.2005, i.e. much after the date on which, it is stated that the assessee received the letter, dated 14.11.2005. However, this Court does not propose to dwell further into such controv....