2024 (10) TMI 176

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....r.MV.Swaroop For the Respondents: Dr.B.Ramaswamy, Sr. SC ORDER An order under Section 148A(d) and a notice under Section 148 of the Income Tax Act, 1961 (the Income Tax Act) are assailed on the ground that the petitioner's reply dated 06.03.2024 was not taken into consideration. In respect of assessment year 2017-18, a notice under Section 148A(b) of the Income Tax Act was issued to t....

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....to ensure that the petitioner receives the same are responds thereto. He further submits that the petitioner was called upon to submit a reply on or before 07.03.2024 electronically at the specified website. Instead of replying within the specified date, he submits that the petitioner appears to have hand-delivered the notice on 08.03.2024, which is beyond the last date. According to learned senio....

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.....  Since the petitioner replied after the specified time limit, the petitioner is directed to pay a sum of Rs.5000/- as costs to the Adyar Cancer Institute within fifteen days from the date of receipt of a copy of this order as a condition. 5. For reasons set out above, impugned order dated 24.03.2024 and impugned notice dated 26.03.2024 are set aside subject to the above condition and the....