2024 (6) TMI 1477

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....o. 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-&#39;A&#39; and &#39;A1&#39; dated 02.02....

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.... 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 the assessee, by serving upon him a notice to show cause within su....

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....ice 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 at Annexures-&#39;A&#39; and &#39;A1&#39; dated 02.02.2023 and 11.03.20....