9911796707
TMI Blog2024 (8) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing reliefs : - " i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act dated: 19.03.2022 bearing DIN No. ITBA/AST/F/148A(SCN)/2021-22/1041068005(1) issued by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 148A(d) of the Act dated: 30.03.2022 bearing DIN No. ITBA/AST/F/148A/2021-22/1042136257(1) issued by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A1. iii) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the notice under section 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the impugned Notices at Annexures- A, A1 and A2 dated 19.03.2022, 30.03.2022 and 30.03.2022 issued by the 1st respondent had not been received by him since the same were not delivered to his personal email id. It was also contended that since the email id in the portal of the profile of the efiling portal was that of an Income Tax Practitioner, who has filed his return of income and the email of the petitioner was not updated in the new portal for want of requirement to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice under Section 148A(b) dated 19.03.2022 and proceed further in accordance with law. 6. In the result, I pass the following : - ORDER (i) Petition is hereby allowed. (ii) The impugned Notice at Annexure-A dated 19.03.2022, impugned order at Annexure-A1 dated 30.03.2022, impugned notice at Annexure-A2 dated 30.03.2022, impugned order at Annexure-A3 dated 16.02.2023, impugned penalty order at Annexure-A4 dated 12.09.2023, impugned penalty order at Annexure-A5 dated 13.09.2023 and impugned penalty order at Annexure-A6 dated 12.09.2023 passed / issued by the respondents are hereby quashed. (iii) The matter is remitted back to the respondents for reconsideration from the stage of Annexure-A dated 19.03.2022 issued under Section 148A(b) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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