TMI Blog2024 (1) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... to notice - As submitted petitioner was called upon to submit a reply thereto - According to the petitioner, the e-filing portal did not include a tab for the submission of an online reply. Consequently, the petitioner submitted the reply physically on 01.06.2022 and obtained an acknowledgment from the office of the ACIT - HELD THAT:- The documents on record include the reply dated 01.06.2022 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d A.S.Sriraman For the Respondent : Mr.R.S.Balaji, Senior Standing Counsel(IT) Ms.S.Premalatha, Junior Standing Counsel (IT) ORDER This writ petition is directed against order dated 30.07.2022 and a consequential notice. 2. A notice under Section 148 of the Income Tax Act, 1961 (Income Tax Act), was issued to the petitioner in respect of alleged escaped assessment for the Assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.05.2022. The present writ petition arises in the said facts and circumstances. 3. Learned counsel for the respondent submits that there was sufficient basis for the initiation of proceedings in respect of escaped assessment. Without prejudice to the contentions on merits, he submits that the matter may be remanded for consideration of the objections of the petitioner. 4. The documents on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer is directed to proceed with the matter on merits after duly considering the objections filed by the petitioner on 01.06.2022 and 02.06.2022 and after providing a reasonable opportunity to the petitioner. This exercise shall be completed within a period of 12 weeks from the date of receipt of a copy of this order. Consequently, connected connected miscellaneous petitions are closed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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