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2023 (3) TMI 868 - MADRAS HIGH COURTReopening of assessment u/s 147 - notice issued u/s 148A - "no information” has been relied upon with regard to the alleged income that has escaped - whether proceedings invoking Section 148A is invalid as "no information” has been relied upon with regard to the alleged income that has escaped? - HELD THAT:- The Respondent would submit that the challenge to the notice dated 03.05.2021 does not survive any longer in view of the subsequent order rejecting the objections filed by the petitioner. This Court finds merit in the submission of Respondent, inasmuch as the challenge to the notice would no longer survive, in view of the subsequent notice/orders of the Respondent u/s 148A which is not challenged. Writ petition challenging the notice is dismissed. This would not preclude the petitioner from challenging the order made on the basis of the notice inter alia raising the plea of voidity, in view of the notice having been served on a dead person.
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