9911796707
TMI Blog2023 (7) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner Through: Mr Ruchesh Sinha with Ms Nivedita Jha and Ms Vaishali, Advocates. For the Respondents Through: Mr Viplav Acharya, Jr. Standing Counsel and Mr Akash Saxena for Mr Shailendera Singh, Sr. Standing Counsel. GIRISH KATHPALIA, J: (ORAL) W.P.(C) 5136/2023 & CM No.20063/2023 [Application filed on behalf of the petitioner seeking interim relief]. 1. By way of this writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand notice. 3. Briefly stated, the circumstances relevant for the present purposes are as follows. 3.1 By way of order dated 21.03.2022 under Section 148A(d) of the Income Tax Act, reassessment proceedings were initiated against the petitioner, a bed ridden terminally ill lady, on the basis of information received on the insight portal maintained by the Income Tax Department to the effect that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner, calling upon her to explain by 14:30 hours of 27.02.2023 as to why the exemption under Section 54 of the Act be not denied to her for the reason that the sale consideration in question was spent in purchase of another immovable property in the name of her son and not in her own name. Disclosing her condition with medical records, the petitioner sought adjournment for 15 days to resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, according to the petitioner, she had specifically requested for personal hearing in order to explain that the sale consideration of the immovable property was spent by her to purchase another immovable property in the name of her son owing to her medical condition; but even personal hearing was not granted to the petitioner and the same is not just in violation of the process mandated under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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