2024 (10) TMI 1278

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.... COURT - HC<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 in the nature of a writ of certiorari quashing th....

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....-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 or direction in the nature of a writ of certiorari quashing the penalty orde....

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....ontentions 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 stopped carrying on business as long back as in the year 2014 and the same was not sent to the exis....

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....sal 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, petitioner would submit reply along with documents, I deem it just and appropriate to set aside the....