2023 (10) TMI 1357

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....ent : ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT JUDGMENT The present writ petition has been filed by the petitioner questioning Ext. P5 order and Ext. P6 notice. 2. The petitioner is a Co-operative society who provides credit facilities to its members and receive deposits from them. According to the petitioner, for the assessment year 2019-20, they did not have any taxable income und....

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....o the petitioner calling upon the petitioner to show cause why a notice under Section 148 should not be issued. The petitioner was required to file reply to the said notice on or before 10.03.2023. The petitioner submitted reply to the said notice issued under Section 148(A)(b) in Ext.P4. The grievance of the petitioner is that without affording an opportunity of being heard mandated under Section....

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....bed under Section 148 A(b). The petitioner was given an opportunity as provided under Section 148A(b) except for hearing which is not mandatory. Therefore, he submitted that this Court need not interfere with Ext. P5 impugned order and Ext. P6 impugned notice and the writ petition may be dismissed. 5. Having considered the submissions of the learned counsel for the petitioner as well as the res....

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....sults of enquiry conducted, if any as per clause (a)" 7. Section 148A(b) begins with "provide an opportunity of being heard to the assessee". Hearing does not mean filing reply to the show cause notice. If the provision of this Section contemplates opportunity of being heard that has to be construed as personal hearing. Therefore, I do not find substance in the submission of learned Standing Co....