2019 (7) TMI 1850

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....W.P.Nos.989 of 2011, 1481 and 1482 of 2004 and W.P.M.P.Nos.1568 and 1569 of 2004 - -<br>Income Tax<br>THE HONOURABLE MR. JUSTICE M.S. RAMESH For the Petitioner (In W.P.989 of 2011) : Mr.Rahul Balaji For the Petitioner (In W.Ps.1481 & 1482 of 2004) : Mr.AR. L. Sundaresan (SC) For the Respondent : Mr.A.P.Srinivas (SSC) COMMON ORDER In all these Writ Petitions, the notice under Section 148 of th....

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....148 of the Act, was clarified to the effect that the appropriate course of action for the noticee is to file his returns and if he so desires to issue notice. Thereafter the assessing officer is bound to give reason within a reasonable time and on receipt of reasons, the noticee is entitled to file an objection to the issuance of notice and the assessing officer is bound to dispose of the same by ....

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.... Ltd&#39;s case of the Hon&#39;ble Supreme Court, which has a binding nature on this Court in view of Article 141 of the Constitution of India, I am not relying upon any of the other decisions cited by the learned counsels. 4. With the above observations, the Writ Petitions stand closed with liberty to the petitioner either to file their returns or seek for reasons, if not already given. Such an ....