2025 (7) TMI 1384

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Systems) New Delhi.<br>Income Tax<br>2025 (7) TMI 1384 - BOMBAY HIGH COURT - 2025:BHC - GOA:1245 - DB<br>BOMBAY HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 14-7-2025<br>WRIT PETITION NO. 928 of 2025 -FILING - -<br>Income Tax<br>BHARATI DANGRE & NIVEDITA P. MEHTA, JJ. For the Petitioner: Mr S. D. Lotlikar, Senior Advocate with Mr C. Padgaonkar and Ms V. Mahato, Mr Vineet Nagla, A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ional Faceless Assessment Centre which shall forward the same to the assessment unit. Thereafter, on conducting the inquiry or verification through the verification unit, a notice of requisition shall be served on the assessee requisitioning the necessary documents of evidence and the assessee shall file his response to such notice as set out therein. In addition, under Clause 9 of Section 144 (b)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l proceedings against the petitioner without proper service of show cause notice dated 4.3.2025 upon the petitioner. 7. Mr Lotlikar would rely on the specific pleading in the petition and in particular paragraph 11 of the petition where it is categorically averred that the petitioner updated its primary email ID and the secondary email ID on the income portal and these updated email IDs' were a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....section 37 of the Income Tax Act and the same was added back to the total income of the petitioner. 9. The limited grievance of the petitioner is to afford an opportunity of hearing before the impugned order is passed and since the contention of the respondent is that the notice was issued but there is no proof tendered before us that the notice was in fact received by the petitioner. 10. We....