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TMI Blog2024 (8) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... b) and had not contested the proceedings, which culminated in the impugned order passed under Section 148A(d) of the I.T.Act. Under these circumstances, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner to submit his response, documents etc., and contest the said proceedings, we deem it just and appropriate to set aside the impugned order at Annexure-A1 and subsequent notices, orders etc., at Annexures-A2 to A6 and remit the matter back to the 1st respondent for reconsideration afresh. - THE HON'BLE MR JUSTICE S. R. KRISHNA KUMAR FOR THE PETITIONER : SRI. RAVI SHANKAR S V. , ADVOCATE FOR THE RESPONDENTS : SRI. M. DILIP. , ADVOCATE ORDER In this petition, petitioner has sought for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 271(1)(c) of the Act dated: 13/09/2023 bearing DIN No. ITBA/PNL/F/271(1) (C)/2023-24/1056043786(1) by the Respondent No.2 for the assessment year 2015-16 herein marked as Annexure-A5. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated: 12.09.2023 issued u/s 271(1)(b) of the Act bearing DIN and Notice No. ITBA/PNL/F/271(1) (b)/2023-24/1055984740(1) by the Respondent No.2 for the assessment year 2015-16 herein marked as Annexure-A6. viii) And pass such other order as this Hon ble court deems fit and proper in the interest of justice and equity. 2. Heard learned counsel for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner had not submitted his response / reply to the Notice issued under Section 148A(b) of the Income Tax Act, 1961 (for short the I.T.Act ) and had not contested the proceedings, which culminated in the impugned order passed under Section 148A(d) of the I.T.Act. Under these circumstances, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner to submit his response, documents etc., and contest the said proceedings, I deem it just and appropriate to set aside the impugned order at Annexure-A1 and subsequent notices, orders etc., at Annexures-A2 to A6 and remit the matter back to the 1st respondent for reconsideration afresh from the stage of issuance of Notice under Section 148A(b) dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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