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TMI Blog2021 (4) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... BRAMANIAM For the Petitioner : Mr.Veerabathran Prasanth for Mr.R.Sivaraman For the Respondent : Ms.Hema Muralikrishnan, Senior Standing Counsel ORDER The notice issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as "the IT Act"), dated 28.03.2018 by the first respondent as well the consequential notice issued under Section 143(2) read with Section 129 of the IT Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tating her Permanent Account Number and further stating that she is assessed by DCIT, Corporate Circle 4(2), Aaaykar Bhavan, M.G.Road, Nungambakkam, Chennai. Thus, a request is made to drop the proposal to assess/re-assess the income for the assessment year 2011-12. However, the second respondent, Assistant Commissioner of Income Tax, Corporate Circle-4(2), Chennai subsequently issued a notice und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding the immovable of the petitioner at Mumbai, the authority at Mumbai issued a notice under Section 148 of the IT Act. Subsequently, they came to understand that the petitioner is assessed at Chennai. Thus, the entire files pertaining to the investigation and the initiation of proceedings under Section 147 of the IT Act were transferred to the authority at Chennai, who in turn, commenced the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the immovable properties belong to the petitioner situate at Mumbai. All the files are now transferred to the authority at Chennai, who in turn issued notices on 14.12.2018 directing the petitioner to file the return of income for the assessment year 2011-12, in response to the notice issued under Section 148 of the IT Act, dated 28.03.2018. Though the second respondent has commenced the proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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