9911796707
Advanced Search 
TMI Blog2023 (12) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... ure A.3 and the Penalty Notices dated 13.03.2023 as per Annexures - A.4, A.5 and A.6. 2. The petitioner, apart from these, has also impugned the adjudication order under Section 148A[d] of the IT Act dated 28.03.2022 as per Annexure - B.2 and the consequential Notice dated 31.03.2022 under Section 148 of the IT Act as per Annexure - B.3. The petitioner has impugned the assessment order dated 13.03.2023 and the adjudication order dated 28.03.2022 under Section 148A[d], and the consequential proceedings essentially on ground of lack of due opportunity. 3. The second respondent has issued notice under Section 148A[b] on 17.03.2022 putting the petitioner on notice that he has not filed the ITR for the assessment year 2015-16 despite having in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich will provide me another opportunity by providing the details and also further request to provide me a Video Conferencing Opportunity." If the adjudication order dated 28.03.2022 under Section 148A[d] is concluded on the basis that there is no response, the assessment order is completed recording that the petitioner has failed to support documentary evidence regarding the purchase of immovable property and the post office deposit. 5. Sri S. Annamalai, the learned counsel for the petitioner, is categorical that the petitioner has not purchased any immovable property nor received the advantage of post office deposits during the assessment year 2015-16; that therefore, the petitioner has requested the details based on which the notice is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... must further observe that the necessary details will be provided when notice under Section 148A[b] of the IT Act is issued, but the notice under Section 148A[b] of the IT Act in the present case does not contain all the necessary details, and it could be that such information could not be sought for at the stage of Section 144B of the IT Act but an opportunity of hearing is contemplated at this stage under these provisions. 8. The petitioner has not received the notice under Section 148A[b] of the IT Act and an opportunity of personal hearing is not extended before the impugned assessment order, and therefore, this Court must opine that there is a definite lack of opportunity and failure to comply with the requirements of putting the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
