9911796707
TMI Blog2023 (8) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... dicates that the petitioner has not only received Rs. 31,80,200/- in cheque but also additionally a sum of Rs. 21,65,000/- in the account. Thus, the proceedings that has been initiated so far, which has been culminated in the impugned Assessment Order and Notice u/s 148 cannot be interfered with. WP dismissed. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.G.Baskar For the Respondent : Dr.B.Ramaswamy Senior Standing Counsel ORDER Dr.B.Ramaswamy, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned Assessment Order passed by the respondent under Section 148A(d) of the Income Tax Act, 1961. 3. By the impugned order dated 14.04.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner along with her sisters in favour of one M.Dhanasekaran. 5. The learned counsel for the petitioner has produced a copy of Sale Deed dated 22.06.2015 wherein, it has been stated that the petitioner had received a sum of Rs. 31,80,200/- in cheque. The petitioner filed a return belatedly. Therefore, the petitioner was issued with a Notice under Section 148A(b) of the Income Tax Act, 1961, wherein, it has been stated as follows:- Sir/Madam/M/s Whereas I have information which suggests that income chargeable to tax for the Assessment Year 2016-17 has escaped within the meaning of section 147 of the Income-tax Act, 1961. The details of the information/enquiry conducted on which reliance is being placed, along with supporting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-2015 and 31-03- 2016. 8. It is therefore submitted that there is no material available with the respondent to pass the impugned order so as to issue a Notice under Section 148A of the Income Tax Act. 9. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 10. There is no case made out for interfering with the impugned order. The entries in the bank account that has been filed along with the reply on 16.03.2023 indicates that the petitioner has not only received Rs. 31,80,200/- in cheque but also additionally a sum of Rs. 21,65,000/- in the account. 11. Thus, the proceedings that has been initiated so far, which has been culminated in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
