2024 (6) TMI 1477

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....ed:- 25-6-2024<br>Writ Petition No. 14325 of 2024 (T-IT) - -<br>Income Tax<br>Hon&#39;ble Mr. Justice S Sunil Dutt Yadav For the Petitioner : Sri. Ravi Shankar S V., Advocate. For the Respondents : Sri. M. Dilip., Junior Standing Counsel. ORDER The petitioner has challenged the notices issued under Section 148A(b) of the Income Tax Act, 1961 (&#39;the Act&#39; for brevity) at Annexures....

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....under Section 148A(b) of the Act was issued on 11.03.2024 and was directed to make out a reply on 15.03.2023, which time period is less than the time stipulated under Section 148A(b). 3. Section 148A(b) of the Act reads as follows:- "148A. The Assessing Officer shall, before issuing any notice under section 148.- (a) xxx (b) Provide an opportunity of being heard to th....

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....s resulted in prejudice and violation of principles of natural justice requires acceptance, as it is noticed that the proceedings have been initiated in the absence of objections. 5. Accordingly, as the notices at Annexures-&#39;A&#39; and &#39;A1&#39; itself are vitiated, the consequential orders and notices also require to be set aside. 6. Accordingly, the petition is allowed. The notices ....