2025 (2) TMI 874

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. Nitin Kanwar, Advocate. Respondents Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Advocate and Mr. Rishabh Nangia, JSC. JUDGEMENT TUSHAR RAO GEDELA, J : (ORAL) 1. Present writ petition has been filed under Article 226/227 of the Constitution of India seeking quashing of the impugned notice dated 21.08.2024 issued under Section 148A (b) of the Income Tax Act (hereafter the 'Act'); the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 148A (b) of the Act, but also violates principles of natural justice. 3. It is further stated that the petitioner approached the respondent personally to submit his reply under Section 148A (c) of the Act, on 27.08.2024 at Civic Centre, Minto Road, New Delhi - 110002, because there was no reply option available at the income tax portal after expiry of five (5) days. Upon instructions of the r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....148 of the Act for AY 2018-19. The AO also proceeded to issue a notice under Section 148 of the Act. 5. Learned counsel appearing for the Revenue fairly states that the petitioner may be given one more opportunity to respond to the notice dated 21.08.2024. 6. In view of the above, the impugned order dated 31.08.2024 passed under Section 148A (d) of the Act as well as the notice dated 31.08.2024 ....