2025 (7) TMI 828

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....etitioner (By Sri. Ravi Shankar S.V, Advocate). For the Respondents (By Sri. Sanmathi. E.I, Advocate). ORAL ORDER 1. Sri E.I. Sanmathi, learned counsel, accepts notice for respondent Nos.1 and 2. 2. The petitioner is before this Court seeking for the following reliefs: i) "Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed u....

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....rein marked as Annexure - A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice under Section 271F of the Act dated 29/03/2025 bearing DIN No. ITBA/PNL/S/271F/2024-25/1075239668(1) passed by the Respondent No. 1 for the assessment year 2017-18 herein marked as Annexure - A3. v) Issue a writ of Certiorari or direction in ....

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....ived, the firm did not carry on any business and as such, did not apply for and activate the PAN number. Therefore, the reply could not be issued by the petitioner. 5. His submission is that the petitioner has a good case on merits, and the petitioner is permitted to reply to the 148A(b) notice and the same would be favorably considered by the respondents. 6. Though the reason for the submis....