2021 (3) TMI 1335 - HC - Income Tax

Validity of notice - HELD THAT - Since the petitioner has come at the notice stage itself this Court may not be inclined to entertain this writ petition. Thereupon the petitioner s counsel submitted that all the contentions of the petitioner may be left open. The petitioner has already given reply before the second respondent. The second respondent shall give an opportunity of personal hearing to the petitioner and thereafter pass orders in accordance with law. I make it clear that all the contentions of the petitioner are left open and have not gone into the merits of the matter.

Summary

The petitioner challenged a notice and communication issued by the second respondent. The court declined to entertain the writ petition but instructed the second respondent to provide a personal hearing to the petitioner before making any decisions. The court did not delve into the merits of the matter. The writ petition was disposed of with no costs.