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TMI Blog2024 (10) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... n 148A(b) notice. In view of the specific assertion on the part of the petitioner that if one more opportunity is granted, petitioner would submit reply along with documents, deem it just and appropriate to set aside the impugned order passed u/s 148A(d) and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law. - 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 seeks the following reliefs: i) Issue a writ of Certiorari or direction in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ of certiorari quashing the penalty order dated 22.08.2023 issued U/s 272A(1)(d) of the Act bearing DIN and Notice No. ITBA/ PNL / F/272A (1)/2023- 24/1055490288(1) by the Respondent No.2 for the assessment year 2018-19 herein marked as Annexure-A5. vii) And pass such other orders as this Hon ble Court deems fit and proper in the interest of justice and equity. 2. Heard learned 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 memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that notice issued by the respondents under Section 148A(b) of the Income Tax Act, 1961 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed . (ii) Impugned notices / orders at Annexures A, A1, A2, A3, A4 and A5 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 148A(b) of the IT Act at Annexure A dated 17.03.2022. (iv) Petitioner is directed to appear before respondent No.1 on 22.04.2024 without awaiting further notice from respondent No.1. (v) Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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