9911796707
TMI Blog2024 (10) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... stating that the notice u/s 148A(b) had been issued, the respondents has neither stated nor given the details/particulars regarding service of notice upon the petitioner nor any opportunity has been provided to the petitioner to submit his response/reply to the said notice. Under these circumstances coupled with the specific assertion on the part of the petitioner that his inability and omission to submit his reply to the notice under Section 148A(b) was due to bona fide reasons, unavoidable circumstances and sufficient cause, adopting a justice oriented approach, we deem it just and appropriate to set aside the impugned order and remit the matter back to the respondents for reconsideration afresh in accordance with law from the stage of no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Q] as well as notice of demand dated 17.03.2023 issued under Section 156 of the Act in DIN Notice No.ITBA/AST/S/156/2022-23/10508980 82(1) [Annexure-R] for the Assessment Year 2018-19 passed by the 2nd Respondent; 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 ordering and directing the respondents by themselves, their subordinate, servants and agents to withdraw and cancel the impugned order passed under Section 147 r.w.s. 144 of the Act dated 17.03.2023 in DIN Order No.ITBA/AST/S/147/2022-23/10508980 71(1) [Annexure-Q] as well as the notice of demand dated 17.03.2023 issued under Section 156 of the Act in DIN Notice No.ITBA/AST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid notice under Section 148 A(b) of the IT Act and consequentially, the impugned order under Section 148 A(d) of the IT Act is violative of principles of natural justice and the same deserves to be set aside and the matter be remitted back to the respondents for reconsideration afresh in accordance with law. 3. Per contra, the learned counsel for the respondents would support the impugned order and submits that there is no merit in the petition and the same is liable to be dismissed. 4. As rightly contended by the learned counsel for the petitioner, a perusal of the impugned order indicates that except stating that the notice under Section 148A(b) of the IT Act had been issued, the respondents has neither stated nor given the detai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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