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TMI Blog2023 (3) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment Years 2018-19 2015-16, the notices issued under Section 148 and directs the Petitioner to file supplementary replies before the Assessing Officer clearly stating that the transactions referred to in the notices issued under Section 148A(b) of the Act have been duly accounted for in the account of the sole proprietorship firm and have been offered to tax. Petitioner shall enclose a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed of. W.P.(C) No.13712/2022 C.M.No.41872/2022 1. Present writ petition has been filed challenging the notice dated 17th March, 2022 for the Assessment Year 2018-19, notice dated 22nd March, 2022 for the Assessment Year 2015-16, both issued under Section 148A(b) of the Income Tax Act, 1961 ( the Act ) and notice dated 28th March, 2021 issued under Section 148 of the Act for Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile partnership firm s bank, the partnership firm s bank account was closed on 19th July, 2013 itself. He contends that the Railton Electronics is now maintaining a proprietorship account which was opened on 25th July, 2013. In support of his contention, he relies upon certificates issued by petitioner s banker. 4. Learned counsel for the Petitioner emphasises that the alleged transactions men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment Years 2018-19 2015-16, the notices issued under Section 148 and directs the Petitioner to file supplementary replies before the Assessing Officer clearly stating that the transactions referred to in the notices issued under Section 148A(b) of the Act have been duly accounted for in the account of the sole proprietorship firm and have been offered to tax. Along with the replies, the Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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