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TMI Blog2023 (3) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed under the statute. We appreciate the fairness on the part of the learned counsel for the other side. The order u/s 148A(d) as well as notice u/s 148A of the I.T. Act need to be quashed. - R/Special Civil Application No. 15741 of 2022 With Civil Application (Fixing Date of Early Hearing) No. 1 of 2023 In R/SPECIAL Civil Application No. 15741 of 2022 - - - Dated:- 8-2-2023 - Honourable Ms. Justice Sonia Gokani And Honourable Mr. Justice Sandeep N. Bhatt For the Petitioner(s) : Ms Vaibhavi K Parikh For the Respondent(s) : Mrs Kalpanak Raval ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner has preferred this petition seeking to challenge the notice issued under Section 148 of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t proceedings. Various contentions have been raised which are not necessary to reproduce herein. 2.5 The petitioner received letter a letter dated 06.04.2022 from the respondent wherein he acknowledged the reply of the petitioner dated 04.04.2022 and he has further requested to furnish the documentary evidence; like passport, etc. 3. What is aggrieved to the petitioner is that the order passed by the respondent on 13.04.2022 under Clause (d) of Section 148A of the I.T. Act, concluding that there is escapement of income chargeable to tax to the tune of Rs.13,36,02,000/- for the year under consideration and has issued notice under Section 148 of the I.T. Act. 4. The main prayers sought for by the petitioner are as under. 7. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olidays. 7.2 A detailed reply was given on 04.04.2022 and the request was made to the respondent for dropping the reassessment proceedings. 7.3 On 06.04.2022, the petitioner received a communication, wherein the respondent had acknowledged the reply of the petitioner dated 04.04.2022 and requested the petitioner to furnish documentary evidences like passport, etc., for establishing that he was a Non-Resident Indian. Yet another communication dated 11.04.2022 was received by the petitioner from the respondent directing the petitioner to submit remaining documents. He has submitted this with a detailed reply and supporting documents on 12.04.2022 electronically. Respondent passed an order under Clause (d) of Section 148A of the I.T. Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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