9911796707
TMI Blog2024 (7) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... DER 1. The present writ petition has been filed, inter alia, challenging not only the show cause notice issued under Section 148A(b) of the Income Tax Act, 1961 (hereinafter referred to as the "said Act") dated 15th March 2024 for the assessment year 2017-18 but also the adjudication order dated 30th March 2024 passed under Section 148A(d) of the said Act for the assessment year 2017-18. The pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of hearing was afforded to the petitioner. Independent of the aforesaid, the notice issued by the jurisdictional assessing officer under Section 148 of the said Act dated 30th March 2024 for the assessment year 2017- 18 has also been challenged on the ground that the same has not been issued as per the provisions of Section 151A of the said Act. 3. Mr. Dutt, learned advocate appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for an opportunity of personal hearing and despite making such request, the respondents had not afforded the same and having regard to the fact that a lesser period was given to the petitioner to respond to the show cause notice, I am of the view that the mater should be remanded back to the jurisdictional assessing officer for a decision afresh. 6. Having regard to the aforesaid, I set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is not necessary at this stage to go into the issue of competence of the jurisdictional assessing officer to issue a notice under Section 148 of the said Act.
8. With the above observations and directions, the writ petition being WPA 13568 of 2024 is disposed of.
9. All parties shall act on the basis of the server copy of the order duly downloaded from this Court's official website. X X X X Extracts X X X X X X X X Extracts X X X X
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