2026 (4) TMI 1877

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.... Order / Decisions)<br>Dated:- 17-4-2026<br>Writ Appeal No. 1141 of 2026 (T - IT) - -<br>Income Tax<br>The Hon&#39;ble Mr. Justice S.G. Pandit And The Hon&#39;ble Mr. Justice K.V. Aravind For the Appellants : Smt. Niyathi, Advocate for Sri Thirumalesh M., Advocate. For the Respondent : Sri Irshad M.Z., Advocate. ORAL JUDGMENT (PER: HON&#39;BLE MR. JUSTICE K. V. ARAVIND) Heard Smt. N....

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....of Income Tax Officer and Ors. v. Venkatala Iyyappa Rajanna, set aside the notice issued under Section 148A(b), the order passed under Section 148A(d), the notice issued under Section 148, the assessment made under Section 147 read with Section 144, and also the penalty notices issued under Sections 271AAC(1) and 272A(1)(d) of the Act. 4. Smt. Niyathi, learned counsel appearing for Sri M. Thiru....

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....idered the submissions made by the learned counsel appearing for the appellant-Revenue and the learned counsel appearing for the respondent. 7. The identical issue came up for consideration before this Court in W.A No.&nbsp;612 of 2025 in the case of Venkatala Iyyappa Rajanna (supra), disposed of on 05.08.2025, wherein it was held that a notice under Section 148A(b) would be unsustainable if th....