2023 (9) TMI 1342

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....06 and 26007 of 2023 - -<br>Income Tax<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.B.Raveendran for Mr.K.Thyagarajan For the Respondents : Dr.B.Ramaswamy Senior Standing Counsel ORDER Dr.B.Ramaswamy, learned Senior Standing Counsel takes notice on behalf of the respondents. 2. The petitioner has challenged the impugned Demand Notice bearing Communication Ref.No.20102021/000....

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....ns to the respondents to the effect that no late fee is payable by the petitioner. 7. According to the petitioner, the issue is squarely covered by the decision of the Karnataka High Court in Sri.Fatheraj Singhvi and others Vs. Union of India and others, 2016 (9) TMI 964 and the decision of the Gujarat High Court in Rajesh Kourani Vs. Union of India and others, 2017 (7) TMI 458 and the order of t....