2023 (1) TMI 834

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.... -<br>Income Tax<br>THE HON'BLE MR. JUSTICE M.I.ARUN PETITIONER: SRI.ABDULLA MANNAN KHAN, ADV. RESPONDENT: SRI. K. V. ARAVIND, ADV. ORDER On the ground that the assessee, who is the husband of the petitioner herein has not filed returns of income for the assessment year 2015-2016, proceedings have been initiated. As the husband of the petitioner had expired on 22.07.2021, necessary not....

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....ing illiterate in handling computers, she was not in a position to open e-mail and access the notice and it has resulted in injustice to her and if given an opportunity, she would justify the same before the authorities. 3. Per contra, learned counsel for the respondents submits that notice is issued by way of e-mail and it is obligatory on the part of the petitioner to submit her reply and it ....

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....se (d) of Section 148A of the Income Tax Act, 1961 dated 05.04.2022 bearing DIN & Notice No.ITBA/AST/F/148A/2022-23/1042506398(1) vide Annexure - C to the writ petition is hereby set aside. (ii) Consequently, the notice issued under Section 148 of the Income Tax Act, 1961 dated 05.04.2022 bearing DIN & Notice No.ITBA/AST/S/148_1/2022-23/1042506823(1) vide Annexure - B to the writ petition....