2025 (1) TMI 1832

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....LE MR JUSTICE S.G. PANDIT For the Petitioner : Sri. Ravi Shankar S.V., Advocate For the Respondents : Sri. E.I. Sanmathi And Sri. M. Dilip, Advocates ORAL ORDER: Heard Sri. Ravi Shankar. S.V., learned counsel for the petitioner and Sri. E.I. Sanmathi and Sri. M.Dilip., learned counsels for respondent Nos.1 to 3. Perused the writ petition papers. 2. Learned counsel for the petitioner....

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....ithout looking into the objection filed by the petitioner. Learned counsel further invites attention of this Court to objection filed enclosing the documents, which are placed on record as Annexure-D at Page- 90 and also Annexure-E at Page-119 of the writ petition and submits that the Order passed by respondent No.1 is without looking into the objections. Further learned counsel for the petitioner....

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....onsideration by respondent No.1. 6. The matter relates to Assessment Year 2016-17. Respondent No.2 issued Annexure-A, Notice under clause (b) of Section 148A of 1961 Act, calling upon the petitioner to show-cause as to why, in view of the details contained in the enclosed documents, a Notice under Section 148 of 1961 Act should not be issued. The petitioner submitted his reply on 25.03.2023 as ....

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....from the Bank, the matter needs reconsideration. The 1st respondent was obliged to consider the objections filed and then ought to have proceed to pass order under Section 148A(b) of 1961 Act. Hence, the following: ORDER (a) Writ petition is allowed; (b) Annexure-A2 bearing No.ITBA/AST/F/148A/2023- 24/1052239426(1) dated 20.04.2023; Annexure-A3 bearing No.ITBA/AST/S/148_1/2023....