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2022 (4) TMI 45 - HC - Income TaxConstitutional validity of several provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - proceedings under section 10 of the 2015 Act, calling upon the petitioner to explain why the amountshould not be added as income of the petitioner under the relevant provisions of the Act - HELD THAT:- As petitioner requested the respondent no.1 to allow him a hearing on the preliminary objections as raised questioning the jurisdiction of the respondent no.1 to issue the impugned notice and to dispose of the same by passing a speaking order so as to allow the petitioner reasonable time to challenge such order before the appropriate forum including the High Court. This writ petition stands disposed of with a direction upon the respondent no.1 to hear the petitioner tomorrow at 3.00 p.m. and pass an appropriate reasoned order, in accordance with law, on the objections of the petitioner in relation to the jurisdiction of the respondent no.1 to issue the impugned notice. All contentions on the point of jurisdiction as well as on merits are left open. We make it clear that no separate notice is required to be served on the petitioner since this order is made in the presence of his advocate-on-record, who shall communicate the time when the respondent no.1 intends to hear the petitioner. We grant the petitioner a fortnight’s time, as prayed for, to make further submissions on merits if at all the objections to the jurisdictional issue raised by him are spurned by the respondent no.1.
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