9911796707
TMI Blog2024 (12) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... tional response. Subsequent thereto, no objection was filed, and then the Income Tax Officer passed appropriate orders in accordance with law. Moreover, in Annexure-R1A, petitioner himself had provided an e-mail address for communication. The response to the notice under Section 148A(b) was submitted through that e-mail ID. Hence, notices issued to that e-mail ID cannot be said to irregular. Thus, it cannot be said that the petitioner had not been granted notice of the proceedings. The repeated notices sent to the petitioner were met with a response once, which itself indicates that the petitioner was aware of the proceeding. It has been repeatedly held by the Supreme Court and various other High Courts that failure to avail of an opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuant to the said notice. He also sought further time to file a detailed response and such time was also granted till 13-03-2023. However, since thereafter, there was no response, the assessing officer passing an order under section 148(d) of the Act. Thereafter, a notice under section 148 of the Act was issued, but again the assessee failed to file any return of income. 3. According to the petitioner, the short term capital gain calculated by the Income Tax Assessing Officer as per Exhibit-P13 is erroneous and double the total sale consideration was taken by the officer without any basis, that too, on some vague information received by them, thereby creating a huge demand. It is also pleaded that, contrary to the faceless assessment sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces upon him both physically as well as through email. In fact, a response was filed by the petitioner pursuant to the notice under Section 148A(b) of the Act and he had even sought further time for filing an additional response. Subsequent thereto, no objection was filed, and then the Income Tax Officer passed appropriate orders in accordance with law. 7. Moreover, in Annexure-R1A, petitioner himself had provided an e-mail address for communication. The response to the notice under Section 148A(b) was submitted through that e-mail ID. Hence, notices issued to that e-mail ID cannot be said to irregular. 8. Considering the aforesaid circumstances, it cannot be said that the petitioner had not been granted notice of the proceedings. The repea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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