2024 (1) TMI 698

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....2023 And W.M.P.Nos. 15163, 15164, 15166, 15167, 15170 & 15171 of 2023 - -<br>Income Tax<br>Honourable Mr. Justice C. Saravanan For the Petitioners : Mr.B.Raveendran For the Respondent : Mr.A.N.R.Jayaprathap Junior Standing Counsel for Mr.A.P.Srinivas Senior Standing Counsel COMMON ORDER By this common order, all the three Writ Petitions are disposed of. 2. In these Writ Petitions, t....

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....Kanchipuram Taluk, Kanchipuram District - 631 605. 4. It appears that the statement were later retracted on 20.03.2020. Thereafter, notice under Section 148A(b) of the Income Tax Act, 1961 were issued to the respective petitioners. The petitioners have responded to the same and uploaded their reply on 15.04.2023, wherein they have asked for the documents based on which the statement were record....

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....Hon&#39;ble Division Bench of this Court in the case of Commissioner of Income Tax Vs. S.Khader Khan Son, [2008] 300 ITR 157 (Mad) were placed by this Court. 7. It is submitted that the respondent has no authority to re-open the assessment based on the statement recorded during survey under Section 133A of the Income Tax Act, 1961. 8. The learned Standing Counsel for the respondent submits t....

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....the petitioners have not been given adequate opportunity to respond to the notices issued under Section 148A(b) of the Income Tax Act, 1961. 12. Considering the same, the impugned orders are quashed and the cases are remitted back to the respondent for passing a fresh order on merits. The respondent shall furnish documents and details called for by these petitioners within a period of four (4) ....