9911796707
TMI Blog2024 (8) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the petitioner, by passing the impugned unreasoned and non-speaking order, is violative of principles of natural justice and on this ground alone, the impugned order is liable to be set aside and the matter be remitted back to the respondents for reconsideration afresh in accordance with law. - THE HON'BLE MR JUSTICE S. R. KRISHNA KUMAR FOR THE PETITIONER : BY SRI. BALRAM R RAO. , ADVOCATE FOR THE RESPONDENTS : BY SRI. RAVIRAJ Y.V .,ADVOCATE ORDER In this petition, petitioner has sought for the following reliefs:- (i) Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the constitution of India calling for the records of the Petitioner s case and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 4/2023-24/1054259813(1) (Annexure-J) issued by the Respondent No.1 (iii) A Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India prohibiting and restraining the Respondents by themselves, their subordinate, servants and agents from taking any action in furtherance of consequent to the impugned notice U/s 148 (b) of the Income Tax Act dated 24th February 2023 in Notice and DIN No.ITBA/AST/F/148A(SCN)/2022- 23/1050115277(1) (ANNEXURE-E) issued by the Respondent N.1 notice dated 31st March 2023 under section 148A(d) of the Act in DIN No.ITBA/AST/S/148-1/022- 23/1051813688(1) (Annexure-H) issued by the Respondent No.1, the impugned order dated 31s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the 1st respondent has issued a Notice under Section 148 of the I.T.Act and as such, the petitioner is before this Court by way of the present petition. 3.1 Learned Senior counsel also submits that in its reply / response dated 24.03.2023, the petitioner has brought to the notice of the respondents that in respect of the previous assessment years viz., 2016-17, 2017-18 and 2018-19, the petitioner had filed appeals which are pending before the Appellate Authority and the result / outcome of the said appeals would have a direct impact / bearing on the jurisdiction of the respondents to issue Notice under Section 148A(b) and it was necessary that before further proceedings could be continued by the respondents, it would have to necessarily a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority, necessary directions will have to be issued to the appellate authority to dispose of the said appeals within a stipulated timeframe, pursuant to which, the respondents can be directed to reconsider the matter afresh in accordance with law. 6. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned order dated 31.03.2023 passed by the 1st respondent under Section 148A(b) and Section 148 of the I.T.Act at Annexures G and H respectively are hereby set aside. (iii) The matter is remitted back to the respondents for reconsideration afresh in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents etc., to the respondents, who shall consider t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
