2024 (8) TMI 225

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....etition, petitioner has sought for the following reliefs : - " i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act dated: 19.03.2022 bearing DIN No. ITBA/AST/F/148A(SCN)/2021-22/1041068005(1) issued by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 148A(d) of the Act dated: 30.03.2022 bearing DIN No. ITBA/AST/F/148A/2021-22/1042136257(1) issued by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A1. iii) Issue a writ of certiorari or direction in the nature o....

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....'ble court deems fit and proper in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the impugned Notices at Annexures- A, A1 and A2 dated 19.03.2022, 30.03.2022 and 30.03.2022 issued by the 1st respondent had not been received by him since the same were not delivered to his personal email id. It was also contended that since the email id in the portal of the profile of the efiling portal was that of an Income Tax Practitioner, who has filed his return of income and t....