2024 (3) TMI 1472

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....kaj Bhandari And Hon'ble Mrs. Justice Shubha Mehta For the Petitioner : Mr. Ashish Sharma. For the Respondent : Mr. Sandeep Pathak. ORDER 1. Petitioner has preferred this civil writ petition inter alia praying therein for setting aside the impugned order passed under Section 148A(d) of Income Tax Act, 1961(hereinafter referred as 'Act') and notice issued under Section 148 of the Act dated ....

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....su for total consideration of Rs. 2,84,000/-(DLC value taken by the sub-registrar by at Rs. 2,84,000/-) but failed to disclose the said transaction as you neither made any compliance of the notices issued by the department nor filed any written submission in regard to above transaction." 3. It is also contended by counsel for the petitioner that the basis on which the notice was given w....

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....e conclusion that it is a fit case of issuance of notice under Section 148 of the Act. It is further contended that authorities have gone beyond terms of the notice given under Section 148(A)(b) of the Act and have committed grave illegality in passing the impugned order under Section 148(A)(d) of the Act. It is further contended that in the order passed under Section 148(A)(d) of the Act, the Off....

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....red the contentions. 6. Present is a clear case where authorities have issued notice under Section 148(A)(b) of the Act without verifying the factum of sale or purchase. In Annx-A attached to the notice, it is mentioned that petitioner has sold property of Rs. 2.84 crore and has not paid capital gain tax in his income tax assessment and on the basis of this notice, the authorities proceeded ....