9911796707
TMI Blog2024 (8) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and thus, the reply, dated 22.03.2024 sent electronically was not communicated to the 1st respondent. Therefore, this is a fit case for interfering with the impugned order, dated 30.03.2024 passed under Section 148A (d) of the Income Tax Act, 1961 and the impugned notice, dated 30.03.2024 under Section 148 of the Income Tax Act, 1961. Under these circumstances, the impugned order and the notice, dated 30.03.2024 are quashed and the case is remitted back to the file of the 1st respondent to pass a fresh orders on merits and in accordance with law. This writ petition is disposed of by giving liberty to the petitioner to file additional reply, if any, within a period of two (2) weeks from the date of receipt of copy of this order. The impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order and notices were issued, the petitioner had also sent a representation to the 1st respondent on 01.05.2024 which has not revoked any response. Hence, the petitioner is constrained to file this writ petition as otherwise the respondents will finalize the assessment pursuant to the notice issued under Section 148 of the Income Tax Act on 30.03.2024. The learned counsel for the petitioner further submits that in the income tax portal, none of the notices that have been impugned in this writ petition were displayed and therefore, the petitioner also has a technical handicap in participating the assessment proceedings. 4. On the other hand, the learned Standing Counsel for the respondents would submit that the writ petition i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law. 7. This writ petition is disposed of by giving liberty to the petitioner to file additional reply, if any, within a period of two (2) weeks from the date of receipt of copy of this order. The impugned order, dated 30.03.2024 passed under Section 148A (d) of the Income Tax Act, 1961 shall be treated addendum to show cause notice, dated 13.03.2024 issued under Section 148A (d) of the Income Tax, 1961. The respondents are directed to ensure that the technical issues in the portal are clear for the petitioner to upload the reply. The 1st respondent shall pass orders on merits and in accordance with law as expeditiously as possible. 8. In view of the above, this Writ Petition stands disposed of. No costs. Consequently, co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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