9911796707
TMI Blog2023 (9) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment order has been passed wherein, proposals were made for imposing penalty u/s 270A, 271A, 271B and 271AAC - HELD THAT:- Show cause proceeding cannot be scuttled by filing a writ petition, as it is not without jurisdiction. It is open for the petitioner to reply to the Show Cause Notice and defend himself. P rima facie, it appears that the petitioner has violated provisions of Section 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. 2. The petitioner has challenged the impugned notice issued under Section 271D of the Income Tax Act, 1961. The impugned Show Cause Notice has been issued to the petitioner for violation of Section 269SS of the Income Tax Act, 1961. 3. It is the specific case of the petitioner is that the notice is vague and that already a regular Assessment order has been passed on 31.12.2019, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income Tax Vs. Jaya Lakshmi Rice Mills, Ambala City reported in (2015) 64 Taxmann.com 75 (SC); (ii) Commissioner of Income Tax Vs. Standard Brands reported in [2006] 285 ITR 295 (Delhi); (iii) Diwan Enterprises Vs. Commissioner of Income Tax reported in [2000] 246 ITR 571 (Delhi); (iv) Director of Income-Tax (Exemptions), Chennai Vs. Young Men Christian Associa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed. The petitioner shall file such reply within one week from the date of receipt of a copy of this order. The respondent shall therefore dispose the impugned Show Cause Notice dated 09.08.2023 on merits and in accordance with law without getting influenced by any of the observations contained herein in this order within reasonable period. 8. This writ petition stands dismissed with the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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