2024 (6) TMI 1297

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.... 2024 - -<br>Income Tax<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. A.S. Sriraman For the Respondents : Mrs. S. Premalatha, Junior Standing Counsel ORDER An assessment order dated 23.03.2023 pertaining to assessment year 2018-2019 is the subject of challenge in this writ petition. 2. In respect of the above mentioned assessment year, reassessment proc....

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.... proposed variation in relation to the credits in the bank statement of the petitioner was made for the first time in show cause notice dated 13.03.2024. He further submitted that the time provided for responding thereto was insufficient. He also pointed out that the communication dated 20.03.2024 adjourning the case to 21.03.2024 was digitally signed after 11.00 p.m. on 20.03.2024. Therefore, he ....

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....nder Section 69A read with 115BBE of the Income Tax Act. On perusal of earlier notices under Sections 143(2) and 142(1), this issue was not raised in such notices. In these circumstances, it was necessary to provide a reasonable time to the petitioner to respond to the show cause notice. The show cause notice granted three days originally and this time limit was extended by a further three days. S....