9911796707
TMI Blog2023 (11) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... Bharadwaj vs. Income Tax Officer [ 2023 (1) TMI 428 - BOMBAY HIGH COURT] being applicable wherein held held that because the notice is not signed either digitally or manually, the same would be invalid. The petition must be disposed of on the ground that the first respondent could not have continued the proceedings based on 148A(b) notice. However, the authorities must be reserved with liberty, subject to all just exceptions in law, to initiate further proceedings - THE HON'BLE MR JUSTICE B M SHYAM PRASAD FOR THE ETITIONER : SRI. RAVI SHANKAR S V.,ADVOCATE FOR THE RESPONDENTS : SRI. RAVI RAJ Y V.,ADVOCATE A/W SRI. M. DILIP, ADVOCATE ORDER The petitioner has impugned the notice dated 17.03.2022 [Annexure-A] i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to disturb the proprietor who was not keeping good health, credited the cash received from the sale of currency to recharge mobiles and utilized the deposits to disburse the same to the Telecom operator, M/s Idea Cellular. 4. Sri Ravishankar S V further submits that the details of these cash deposits and the disbursement to M/s Idea Cellular are reflected in the Income-tax returns filed on behalf of the proprietary concern in PAN AJGPV 3120P; that during the subsequent assessment year, the petitioner commenced his own business under the name and style M/s Gagan Enterprises selling currency for mobile recharge; that the cash deposits even during this subsequent assessment year is treated as business income; the petitioner s income is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, this Court may observe that any further proceedings shall be initiated in the light of the defence that is canvassed in this petition. 7. The rival submissions are considered and this Court must opine that with the authorities being unable to dispute that the notice under Section 148A(b) of the IT Act is not either digitally or manually signed and with the proposition enunciated by the High Court of Bombay in the aforesaid decision being applicable on all fours to this case, the petition must be disposed of on the ground that the first respondent could not have continued the proceedings based on 148A(b) notice dated 17.03.2022. However, the authorities must be reserved with liberty, subject to all just exceptions in law, to initiate f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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