9911796707
TMI Blog2024 (1) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed and neither the tax-payer appeared for personal hearing - HELD THAT:- Keeping in view the conduct as such of the petitioner who chose to sit back and has not responded to the show cause notices, it is not required to exercise extra-ordinary writ jurisdiction to examine whether the notices are without jurisdiction at the hands of a luxurious litigant who chose not to respond to the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice issued within the time prescribed and neither the tax-payer appeared for personal hearing and, therefore, it has been recorded that the tax-payer has nothing to say on the matter and the demand mentioned in the show cause notice still stands good. 2. A perusal of the paper-book would go on to show that in pursuance of the show cause notice dated 29.09.2023 (Annexure P-9) issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld lie under Section 107 of the Income Tax Act, 1961 (for short 1961 Act ). It is open to the petitioner to deposit in full such part of the amount of tax, interest, fine, fee and penalty under Section 107(6)(a) of the 1961 Act, as admitted by him. It is also not disputed that the appeal filed would be entertained if the petitioner deposits 10% of the remaining amount of tax in dispute alongwith ..... X X X X Extracts X X X X X X X X Extracts X X X X
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