2024 (11) TMI 321

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....ax<br>HON&#39;BLE MS. JUSTICE JYOTI MULIMANI For the Petitioner : (By SRI. Sangram. S. Kulkarni., Advocate) For the Respondents (By M. Thirumalesh., and Ms. Roopa Anavekar., Advocates). ORAL ORDER Sri. Sangram S. Kulkarni., counsel for the petitioner and Ms. Roopa Anavekar., counsel for the respondents have appeared in person. Sri. M. Thirumalesh., counsel for the respondents has ap....

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....tion 143 (2) of the Income Tax Act R/w Rule 12E of the Income Tax Rules, 1962. The first respondent issued another notice on 23.12.2020 under Section 142 (1) of the Act calling upon the petitioner to furnish accounts and documents on or before 07.01.2021. On receipt of the second notice, the petitioner on 29.12.2021 sent a reply saying the reasons for delay in filing the reply beyond 07.01.2021. O....

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....ing his arguments submits that the department has mechanically passed the order without considering the reply submitted by the petitioner from the proper perspective. Hence, he submits that the petitioner may be allowed to file an added/ additional reply to the 142 (1) notice. Counsel, therefore, submits that the Writ Petition may be allowed. By way of reply to this contention, counsel Sri. M. Thi....

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....reliance on the decision in CIT Vs. M/s. CHILDREN's EDUCATIONAL SOCIETY - (2013) 358 373 (KAR). However, the respondent has failed to consider the reply from the right perspective and has mechanically passed the untenable order. Hence, the matter requires a remand. The order dated 05.05.2021 and the notice dated 20.10.2021 are liable to be set aside and so they are set aside. 6. The Writ of Cer....