2022 (5) TMI 526

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.... Petitioner: Mr.T.Vasudevan For Respondents: Mr.A.N.R.Jayapratap Junior Standing Counsel ORDER This relates to Assessment Year 2017-18. In respect of the said assessment year, the petitioner since has not filed the return, the Revenue wanted to process it under Section 147 of the Act. Therefore, a notice under Section 148 of the Income Tax Act 1961 (In short 'the Act') was issued ....

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....use notice since have been issued, it cannot be treated as a case of violation of principles of natural justice. Therefore, the impugned order cannot be assailed by the the petitioner on that ground. Accordingly, the learned Standing Counsel for the Revenue seeks the dismissal of the writ petition. 4. I have considered the submissions made by the learned counsel on either side and have perused ....

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....espondents to give one more opportunity to respond to the show cause notice dated 03.03.2022. 7. Hence, the following orders are passed in this writ petition. • The impugned order dated 11.03.2022 is set aside and the matter is remitted back to the respondents for reconsideration. • While reconsidering the matter, it is open to the assessee to treat the show cause noti....