2022 (6) TMI 1503

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....USTICE M.I. ARUN For the Appellant : Sri. Mudrabettu Chaitanya Venkatesh, Advocate For the Respondent : Sri. K.V. Aravind, Advocate ORDER The case of the petitioner is that he was issued a notice under Section 148A(b) of Income Tax Act, 1961 on 17.03.2022 asking him to Show Cause as to why the notice under Section 148 of the Income Tax Act, should not be issued to him and assessment be re-open....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is given a opportunity, he would convince the Assessing Authority about the same. It is further contended when he sought adjournment the Assessing Authority was duty bound either to accept it or reject it. As no action was taken on his request, the petitioner did not file his reply. He further undertakes that if an opportunity is given, he would file necessary reply within a period of 15 days from....