2024 (1) TMI 116

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.... MR. JUSTICE DINESH KUMAR SINGH For the Petitioner: By Advs. Sri. Abraham Joseph Markos, Sri. Sharad Joseph Kodanthara, Sri. Isaac Thomas, Sri. Alexander Joseph Markos, Sri. John Vithayathil, Sri. P. G.Chandapillai Abraham, Sri. Aibel Mathew Siby For the Respondents: By Adv. Sri. Christopher Abraham - SC JUDGMENT 1. The present writ petition has been filed by the petitioners impugning the ....

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.... Rs. 38.59 lakhs, NEFT is Rs. 19.55 lakhs. In view of the decision of Hon'ble Supreme Court in the case of Union of India & Ors. v. Ashish Aggarwal [ 2022 SCC Online SC 543], the said notice was treated to be a notice under Section 148A (b) of the IT Act, 1961. The Information/material relied upon for receiving the said notice was provided to the petitioner/assessee by the Assessing Authority on 2....

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....learned Counsel for the petitioner submits that the Show Cause Notice issued to the petitioner on 03.05.2023 asking the petitioner to file reply by 06.05.2023 was responded by the petitioner/assessee and request for time to file the reply was made up to 20.05.2023. This fact is evident from Exhibit P-8, print out taken from the website of the Department. The petitioner was issued against a notice ....

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....ural justice. Petitioner cannot go on asking for time one after another in response to the show cause notice issued one after another. Therefore I do not find any ground to interfere with the impugned order or notice. The petitioner has remedy of filing the appeal against the assessment order. Petitioner instead of filing the appeal has approached this Court in this writ petition. Considering the....