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TMI Blog2024 (1) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... te penalty proceedings - HELD THAT:- The petitioner admittedly did not filed reply even up to the extended time asked by him up to 20.05.2023. Though the second Show Cause Notice was issued again the petitioner asked time and did not filed reply. It is relevant to take note of the fact that in respect of the first show cause notice the petitioner had asked time up to 20.05.2023 and it was granted to him, which is evident from Exhibit P-8. The petitioner did not file reply and therefore, the Authority was well within its power not to grant further time for the petitioner. Therefore, we find no much substance in the submission that there is violation of the principles of natural justice. Petitioner cannot go on asking for time one after ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court in the case of Union of India Ors. v. Ashish Aggarwal [ 2022 SCC Online SC 543], the said notice was treated to be a notice under Section 148A (b) of the IT Act, 1961. The Information/material relied upon for receiving the said notice was provided to the petitioner/assessee by the Assessing Authority on 24.05.2022 and the petitioner was asked to file reply to the said notice. In response to the said notice, the petitioner has furnished his reply. After considering the reply furnished by the petitioner to the notice under Section 148A (b) of the Income Tax Act, the Authority was of the opinion that it was a fit case for reopening and the case was reopened issuing notice under Section 148 dated 29.06.2022. 3. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot find much substance in the submission that there is violation of the principles of natural justice. Petitioner cannot go on asking for time one after another in response to the show cause notice issued one after another. Therefore I do not find any ground to interfere with the impugned order or notice. The petitioner has remedy of filing the appeal against the assessment order. Petitioner instead of filing the appeal has approached this Court in this writ petition. Considering the fact that this writ petition has remained pending on file of this Court, the petitioner is permitted to file the appeal within period of fifteen days from today before the Appellate Authority and if the petitioner files the appeal against the assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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