2023 (7) TMI 1095

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....STICE GIRISH KATHPALIA For the Petitioner Through: Mr Ruchesh Sinha with Ms Nivedita Jha and Ms Vaishali, Advocates. For the Respondents Through: Mr Viplav Acharya, Jr. Standing Counsel and Mr Akash Saxena for Mr Shailendera Singh, Sr. Standing Counsel. GIRISH KATHPALIA, J: (ORAL) W.P.(C) 5136/2023 & CM No.20063/2023 [Application filed on behalf of the petitioner seeking interim relief....

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....into the impugned assessment order and demand notice. 3. Briefly stated, the circumstances relevant for the present purposes are as follows. 3.1 By way of order dated 21.03.2022 under Section 148A(d) of the Income Tax Act, reassessment proceedings were initiated against the petitioner, a bed ridden terminally ill lady, on the basis of information received on the insight portal maintained by ....

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....e issued show cause notice dated 23.02.2023 to the petitioner, calling upon her to explain by 14:30 hours of 27.02.2023 as to why the exemption under Section 54 of the Act be not denied to her for the reason that the sale consideration in question was spent in purchase of another immovable property in the name of her son and not in her own name. Disclosing her condition with medical records, the p....

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....ere not followed or even otherwise dealt with. Further, according to the petitioner, she had specifically requested for personal hearing in order to explain that the sale consideration of the immovable property was spent by her to purchase another immovable property in the name of her son owing to her medical condition; but even personal hearing was not granted to the petitioner and the same is no....