9911796707
TMI Blog2023 (1) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner had expired necessary notices were issued to the petitioner herein, who is his wife - as contended by the petitioner that the said notices have not been served on her physically as the notices were sent on e- mail and the petitioner being not computer literate was not in a position to open the same and see it and she did not realize about the mails at all. Consequently, she was not in a posi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. - WRIT PETITION NO.13014 OF 2022 (T-IT) - - - Dated:- 14-7-2022 - THE HON BLE MR. JUSTICE M.I.ARUN PETITIONER: SRI.ABDULLA MANNAN KHAN, ADV. RESPONDENT: SRI. K. V. ARAVIND, ADV. ORDER On the ground that the assessee, who is the husband of the petitioner herein has not filed returns of income for the assessment year 2015-2016, proceedings have been initiated. As the husba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is filed. 2. It is contended by the petitioner that being illiterate in handling computers, she was not in a position to open e-mail and access the notice and it has resulted in injustice to her and if given an opportunity, she would justify the same before the authorities. 3. Per contra, learned counsel for the respondents submits that notice is issued by way of e-mail and it is obligat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing:- ORDER (i) The impugned order under clause (d) of Section 148A of the Income Tax Act, 1961 dated 05.04.2022 bearing DIN Notice No.ITBA/AST/F/148A/2022-23/1042506398(1) vide Annexure C to the writ petition is hereby set aside. (ii) Consequently, the notice issued under Section 148 of the Income Tax Act, 1961 dated 05.04.2022 bearing DIN Notice No.ITBA/AST/S/148_1/2022-23 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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