2024 (6) TMI 1515

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....isions)<br>Dated:- 4-6-2024<br>Writ Petition No. 12618 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, Jr. Standing Counsel. ORDER Petitioner has sought for issuance of writ of certiorari to quash the notice under Section 148-A(b) of the Income Tax Act, 1961 (for s....

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....in light of such short time available, petitioner was not in a position to reply and all subsequent proceedings pursuant to such notice are required to be set aside on the ground of violation of principles of natural justice. 3. It must be seen that under Section 148-A(b) of the Act, the time that is afforded to make out response to the notice should not be less than 7 days. Section 148-A(b) re....

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....rejudice having occurred by such short time is to be accepted in light of breach of time period prescribed under Section 148-A(b) which provides that a period of not less than 7 days to be afforded. 5. Accordingly, the notice at Annexure-A is set aside and consequentially, all proceedings pursuant thereto i.e., order under Section 148-A(d) of the Act at Annexure-A1; notice under Section 148 of ....