2022 (5) TMI 1425

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he petitioner assails a notice dated 13th April, 2022 ('the impugned notice') under Section 148A clause (d) of the Income Tax Act, 1961 ('the Act'). It is alleged that in issuing the impugned notice, the respondent authorities have acted in violation of the principles of natural justice. It is further alleged that the respondent authorities have not dealt with the Reply of the petitioner dated ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e respondent authorities had come to learn that the petitioner was a beneficiary of a transaction to the extent of Rs.36,00,000/- from one M/s. Winsome Commotrade Pvt. Ltd. Accordingly, a notice dated 22nd March, 2022 under Sections 148A/148B of the Act was issued to the petitioner. By a letter dated 29th March, 2022, the petitioner had sought an adjournment. Thus, at the request of the petitioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a need for cross-verification. I am also of the view that, there is no scope of interference with the impugned notice on the ground of violation of the principles of natural justice. The petitioner was issued two separate notices i.e. 22 March, 2022 and 5 April, 2022. The Reply of the petitioner has been dealt with in the impugned notice. The impugned notice records reasons. The impugned notic....