2023 (8) TMI 1573

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....URT - [2024] 469 ITR 25 (Mad)<br>MADRAS HIGH COURT - HC<br>Dated:- 29-8-2023<br>W. P. No. 25812 of 2022 And W. M. P. Nos. 24868 & 24871 of 2022 - -<br>Income Tax<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.K.Sandeep Bagmar For the Respondents : Mr.R.S.Balaji ORDER The petitioner is aggrieved by the Impugned Assessment Order dated 27.03.2022 bearing reference DIN ITBA/AST/S/1....

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....one of the communications starting from the issuance of Section 148 of the Income Tax Act, 1961 dated 30.03.2021 was received by the petitioner. 5. The learned counsel for the petitioner further submits that the petitioner came to know about the passing of the Impugned Order only after a notice under Section 274 read with Section 271(1)(c) of the Income Tax Act, 1961 was sent to the petitioner&#3....

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....Hon&#39;ble Supreme Court in Hon&#39;ble Supreme Court in GKN Driveshafts (India) Limited Vs. Income Tax Officer and Ors [2003] 259 ITR 19 (SC) by filing returns and filing objection to the reopening of the assessment. Hence, he submits that the present writ petition is liable to be dismissed. 9. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Se....