9911796707
TMI Blog2024 (8) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... cious and alternative remedy by way of appeal is concerned, in the light of the material on record which indicates that by the impugned proceedings were ex-parte as against the petitioner who was not provided sufficient and reasonable opportunity to contest the proceedings by filing his reply documents, which is violative of principles of natural justice, the said contention urged by the respondents cannot be accepted especially when the petitioner did not receive the impugned notice under Section 148A(b) on account of the same having been delivered to an inactive e-mail id which had been shut down more than five years. The returns filed by the petitioner for the Assessment Years up to 2017 18 and subsequent to 2018 19 have been assessed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 01.03.2023 issued by the Respondent No.1 for the Assessment Year 2018-19 bearing DIN and Document No. ITBA/AST/S/183/2022- 23/1050266241(1) herein marked as Annexure A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued under section 156 of the Act dated 01.03.2023 by the Respondent No.1 for the Assessment Year 2018-19 bearing DIN Notice No. ITBA/AST/S/156/2022-23/1050266261(1) herein marked as Annexure A3. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 04.08.2023 passed under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or direction in the nature of a writ of certiorari quashing the notice dated 27.03.2022 issued under section 148 of the Act for the Assessment Year 2018-19 by the Respondent No.1 bearing DIN Notice No.ITBA/AST/S/148_1/2021-22/1041762612(1) herein marked as Annexure B3. j) Issue a writ or Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 226(3) of the Income Tax Act, 1961 dated 14.11.2023 by the Respondent No.2 to the Branch Manager, Union Bank of India, Kushal Nagar Branch bearing DIN Notice No.ITBA/RCV/S/226(3)_1/2023- 24/1057934533(1) herein marked as Annexure C. k) And pass such other orders as this Hon ble Court deems fit and proper in the interest of justice and equity. 2. Heard lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that in view of the availability of equally efficacious and alternative remedy by way of an appeal, the present petition is not maintainable and is liable to be dismissed. 6. In so far as the contention is urged by the respondents that the present petition was not maintainable in the light of availability of equally efficacious and alternative remedy by way of appeal is concerned, in the light of the material on record which indicates that by the impugned proceedings were ex-parte as against the petitioner who was not provided sufficient and reasonable opportunity to contest the proceedings by filing his reply documents, which is violative of principles of natural justice, the said contention urged by the respondents cannot be accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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