9911796707
TMI Blog2023 (6) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... ved with the provisions of Section 144 (B) (7) relating to the real time alert - Section 144 (B) (10) defining a real time alert. Therefore, the real time alerts could be in the form of a SMS or an update on the mobile app or by way of an E-Mail to the registered e-mail address. In the instant case, the documents filed on the side of the respondents relating to the proof of mail communication would show substantial compliance of this rule. Be that as it may, as pointed out by the learned Senior Standing Counsel appearing on behalf of the respondents, the petitioner has an alternative remedy in the form of an appeal u/s 246(A) of the Income Tax Act. A reading of the impugned order would show that it is a detailed speaking order and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The learned counsel for the petitioner would further submit that they were served with the notices dated 02.12.2021, 20.12.2021 and 17.02.2022 and on 10.03.2022, all these notices were issued under Section 142(1) of the Income Tax Act (herein after called 'the Act'). The notices were hand delivered to the petitioner by the Income Tax Inspector, Trichy. The petitioner thereafter collated the necessary documents and furnished its reply on 18.03.2022, 25.03.2022 and 28.03.2022 and the petitioner did not receive any response to the above. However, on 28.10.2022, the petitioner was surprised to receive the show cause notice claiming penalty under Section 270(A) of the Income Tax Act. When that the petitioner logged into the income tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 144(B). The petitioner had come to learn about the impugned order only when the show cause notice for penalty under Section 270(A) has been issued. There is no basis for treating a sum of Rs.4,83,90,847/- as income. 4. The learned counsel appearing on behalf of the petitioner would make her submissions primarily on the ground that (a) the principle of natural justice had been followed since no prior notice has been given, nor the petitioner given an opportunity to put forth their case and (b) The respondents have not made available the draft assessment which is to be provided under the procedure contemplated under Section 144(B) and that the petitioner has not been given the real time alert. Therefore, she would submit that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of mail communications submitted by the learned counsel for the respondent where every proceedings has been communicated under the cover of a letter/e- mail, to which the orders were attached. Therefore, prima facie, the contention of the appellant appears to be incorrect. The second argument that has been canvassed by the petitioner is that they have not been served with the provisions of Section 144 (B) (7) relating to the real time alert. Section 144 (B) (10) defining a real time alert. 8. Therefore, the real time alerts could be in the form of a SMS or an update on the mobile app or by way of an E-Mail to the registered e-mail address. 9. In the instant case, the documents filed on the side of the respondents relating to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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