9911796707
TMI Blog2024 (4) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... or Standing Counsel ORDER As against the order passed by the respondent u/s. 148A(d) of the Income Tax Act, 1961, dated 31.03.2023 re-opening the assessment and the consequent notice issued u/s. 142(1) of the Act, dated 04.08.2023, this writ petition is filed by the petitioner. 2. Learned Counsel appearing for the petitioner submitted that before re-opening the assessment, an approval has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent has issued notice to an address at Karaikudi, where the petitioner used to reside long back. The petitioner is having valid grounds and therefore, the learned Counsel insisted for providing an opportunity to the petitioner by considering her representation dated 26.07.2023 before passing order u/s. 148A(d) of the Act. 4. Learned Senior Standing Counsel appearing for the respondent / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 04.08.2023. At this stage, the petitioner has filed this writ petition and obtained an interim order of stay. Therefore, the Department could not proceed further. 6. By relying upon the decision of the Hon'ble Supreme Court in Anshul Jain v. Principal Commissioner of Income Tax [(2022) 289 Taxman 239 (SC)], learned Counsel submitted that if the petitioner is having any grievance on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023 could not be considered by the respondent. 9. It is the case of the petitioner that she purchased an immovable property at Chennai for a sale consideration of Rs. 1,57,00,000/- vide Doc.No.4060 of 2015 on the file of the Sub Registrar, Neelangarai, Chennai, on 28.05.2015. Of the total sale consideration, a sum of Rs. 1,20,00,000/- was sourced through housing loan from ICICI Bank and the bal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of the Hon'ble Supreme Court in Anshul Jain's case (supra), this writ petition stands disposed of, with liberty to the petitioner to approach the respondent along with required materials. The respondent shall consider the case of the petitioner, the points raised by her in the reply dated 22.07.2023 and thereafter, pass appropriate orders, on merits and in accordance with law, afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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