2025 (1) TMI 1502

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....ned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. This Petition is filed by the aggrieved Taxpayer challenging the notice under Section 148A(b) dated 24 January 2023, order Section 148A (d) dated 8 March 2023, consequent notice under Section 148 dated 9 March 2023 and notice under Section 1....

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....ned counsel for the Petitioner submitted that the Petitioner has changed her address, but same was not informed to the Income-Tax Department and, therefore, the postal authorities may have returned the notices with the remark left. In our view, it was the duty of the Petitioner to inform change about her address to the Income-Tax Department and make necessary changes in the PAN card details. Havin....

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....Plot No.166, Sector 9, Ulwe - 410 206 District Raigadh, Maharashtra Email-id: [email protected]" (iii) Mr. Singh accepts the service of notice under Section 148A (b) dated 24 January 2023. The Petitioner is directed to file her objections to 148A(b) notice within period of four weeks from the date of uploading of the present order and the Respondents are directed to dispose of the objec....