2024 (10) TMI 1278

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.... COURT - HC (Judgement / Order / Decisions)<br>Dated:- 12-3-2024<br>Writ Petition No. 2367 of 2024 (T-IT) - -<br>Income Tax<br>Hon&#39;ble Mr Justice S.R. Krishna Kumar For the Petitioner : Sri. Ravi Shankar S V., Advocate For the Respondents : Sri. M. Dilip, Advocate ORDER In this petition, petitioner seeks the following reliefs: "i) Issue a writ of Certiorari or direction i....

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....No.1 for the assessment year 2018-19 herein marked as Annexure-A2. iv) Issue writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s 147 r.w.s. 144 dated 16.03.2023 bearing DIN No.ITBA/ AST/S/147/2022-23/1050845038(1) issued by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure-A3. v) Issue writ of Certiorari ....

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....respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that notice issued by the respondents under Section 148A(b) of the Income Tax Act, 1961 (for short, 'IT Act'), dated 17.03.2022 was not served upon the petitioner, which stopp....

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....s that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to Section 148A(b) notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that if one more opportunity is granted, p....