9911796707
TMI Blog2024 (1) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned orders are unsustainable as the petitioners have not been given adequate opportunity to respond to the notices issued u/s 148A(b) of the Income Tax Act, 1961. Considering the same, the impugned orders are quashed and the cases are remitted back to the respondent for passing a fresh order on merits. The respondent shall furnish documents and details called for by these petitioners within a period of four (4) weeks from the date of receipt of a copy of this order. The petitioner shall respond to notices issued under Section 148A(b) of the Income Tax Act, 1961, by way of reply / additional representation within a period of four (4) weeks thereafter. - Honourable Mr. Justice C. Saravanan For the Petitioners : Mr.B.Raveendr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pective petitioners. The petitioners have responded to the same and uploaded their reply on 15.04.2023, wherein they have asked for the documents based on which the statement were recorded. 5. It is submitted that the petitioners have not indulged in any transactions which were not disclosed to the Department and therefore, issuance of notice under Section 148A(b) of the Income Tax Act, 1961 was without jurisdiction. That apart, the petitioners were not given adequate opportunity of being heard before the impugned orders were passed. 6. The learned counsel for the petitioners has placed reliance on the decision of this Court in M/s.India Electronics Vs. The Joint Commissioner of Income Tax and another in W.P.No.8569 of 2006 decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o respond to the notices issued under Section 148A(b) of the Income Tax Act, 1961. 12. Considering the same, the impugned orders are quashed and the cases are remitted back to the respondent for passing a fresh order on merits. The respondent shall furnish documents and details called for by these petitioners within a period of four (4) weeks from the date of receipt of a copy of this order. The petitioner shall respond to notices issued under Section 148A(b) of the Income Tax Act, 1961, by way of reply / additional representation within a period of four (4) weeks thereafter. 13. The respondent shall thereafter pass appropriate orders on merits and in accordance with law, within a period of four (4) weeks thereafter. 14. These Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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