2024 (1) TMI 1441

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....Decisions)<br>Dated:- 2-1-2024<br>Writ Petition No. 22144 of 2023 (T-IT) - -<br>Income Tax<br>Hon&#39;ble Mr Justice S.R. Krishna Kumar For the Petitioner : Smt. Bhavana. B., Advocate For the Respondents : Sri. E.I. Sanmathi., Advocate ORDER In this petition, petitioner seeks for the following reliefs: "i. Issue a writ of certiorari or any other writ as the Hon'ble High Court ....

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....n the interests of justice and equity." 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that on 07.03.2023, the second respondent issued the impugned notice under the Section 148A(b) of the Income Tax Act, 1961 ('IT Act' for short) seeking to initiate re-assessment pro....

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....replies on 21.03.2023 and 25.03.2023 which has not been considered by respondent No.3 in the impugned order, which is contrary to the material on record as well as violative of principles of natural justice and the same deserves to be set aside. It is also submitted that though the petitioner had not submitted his reply prior to 17.03.2023, having regard to the fact that the petitioner had submitt....

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.... there is no merit in the petition and that the same is liable to be dismissed. 6. A perusal of the material on record will indicate that despite the petitioner having submitted his replies on 21.03.2023 and 25.03.2023 prior to passing of the impugned order on 28.03.2023 as held by this Court in Shankar Reddy's case supra and since the impugned order without providing sufficient or reasonable o....