2024 (8) TMI 52

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....Justice C. Saravanan For the Petitioner : Mr. Suhrith Parthasarathy For the Respondents : Mr. N. Dilipkumar Standing Counsel ORDER In this writ petition, the writ petitioner has challenged the impugned notice issued under Section 148 (A) (b) of the Income Tax Act, dated 13.03.2024, order passed under Section 148A (d) on 30.03.2024 and notice issued under Section 148 of the Income Tax A....

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....der may be set aside, so that a speaking order can be passed afresh. It is further submitted that after the impugned order and notices were issued, the petitioner had also sent a representation to the 1st respondent on 01.05.2024 which has not revoked any response. Hence, the petitioner is constrained to file this writ petition as otherwise the respondents will finalize the assessment pursuant to ....

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....ection 148A (d) of the Income Tax Act, 1961 on 30.03.2024. 5. I have considered the arguments advanced by the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondents. 6. The receipt of reply to notice, dated 13.03.2024 issued under Section 148A (b) of the Income Tax is not in dispute. The said reply has been sent by the petitioner electroni....

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....t petition is disposed of by giving liberty to the petitioner to file additional reply, if any, within a period of two (2) weeks from the date of receipt of copy of this order. The impugned order, dated 30.03.2024 passed under Section 148A (d) of the Income Tax Act, 1961 shall be treated addendum to show cause notice, dated 13.03.2024 issued under Section 148A (d) of the Income Tax, 1961. The resp....