2023 (6) TMI 1454

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..... all further proceedings as against the petitioner on the basis of the notices issued by the official respondents under the provisions of the Income Tax Act - HELD THAT:- As the petitioner appears to have suffered orders u/s 148A(d) that have attained finality and is also in receipt of notices u/s 148 of the Act, it is for it to cooperate with the proceedings initiated by the Department and take ma .....

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..... s explanations. The prayer for mandamus is rejected, and this Writ Petition is dismissed.
THE HONOURABLE DR. JUSTICE ANITA SUMANTH For the Petitioner: Mr. A.Ilayaperumal For the Respondents: Dr. B.Ramaswamy Senior Standing Counsel (for R1 to R3) O R D E R Dr.Ramasamy, learned Senior Standing Counsel accepts notice for R1 to R3 and is armed with necessary instructions to enable a final d .....

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..... itioner has been in receipt of notice under Section 148A(b) dated 23.03.2022 and also suffered an order under Section 148A(d) of the Act dated 05.04.2022. It is not known as to whether these proceedings span all the financial years referred to in the prayer, as notice and order placed in the typed set relates to only some of the years. 4. Be that as it may, learned counsel is also unclear as to w .....

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..... those bank accounts. 7. Be that as it may, these are factual aspects of the matter that this Court cannot look into in Article 226 of the Constitution of India. That apart, as the petitioner appears to have suffered orders under Section 148A(d) of the Act that have attained finality and is also in receipt of notices under Section 148 of the Act, it is for it to cooperate with the proceedings init .....

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..... petitioner is duty bound to respond to notices, appear before the officer and tender his explanations. 10. For the aforesaid reasons, the prayer for mandamus is rejected, and this Writ Petition is dismissed. The petitioner will appear in response to notices, cooperate with the Department and the proceedings for assessment will be carried forward in accordance with law. No costs.
Case laws, D .....

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