9911796707
TMI Blog2024 (8) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... quashing the assessment order dated 01.03.2023 passed under section 147 r.w.s 144 r.w.s 144B of the Act for the Assessment Year 2018-19 by the Respondent No.1 bearing DIN No.ITBA/AST/S/147/2022-23/1050266151(1) herein marked as Annexure - A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 01.03.2023 issued by the Respondent No.1 for the Assessment Year 2018-19 bearing DIN and Document No. ITBA/AST/S/183/2022- 23/1050266241(1) herein marked as Annexure - A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued under section 156 of the Act dated 01.03.2023 by the Respondent No.1 for the Assessment Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a writ of certiorari quashing the order dated 27.03.2022 passed under section 148A(d) of the Act for the Assessment Year 2018- 19 by the Respondent No.1 bearing DIN & Order No.ITBA/AST/F/148A/2021-22/1041753801(1) herein marked as Annexure - B2. i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 27.03.2022 issued under section 148 of the Act for the Assessment Year 2018-19 by the Respondent No.1 bearing DIN & Notice No.ITBA/AST/S/148_1/2021-22/1041762612(1) herein marked as Annexure - B3. j) Issue a writ or Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 226(3) of the Income Tax Act, 1961 dated 14.11.2023 by the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rve to be quashed and the matter remitted back to the respondent No.1 for reconsideration afresh in accordance with law. 5. Per contra, learned counsel for respondents would support the impugned order and submit that there is no merit in the petition and same is liable to be dismissed. It is also submitted that in view of the availability of equally efficacious and alternative remedy by way of an appeal, the present petition is not maintainable and is liable to be dismissed. 6. In so far as the contention is urged by the respondents that the present petition was not maintainable in the light of availability of equally efficacious and alternative remedy by way of appeal is concerned, in the light of the material on record which indicates t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serves to be quashed and the matter remitted back to the respondent No.1 for reconsideration afresh in accordance with law.
8. In the result, i pass the following:
ORDER
(i) The petitioner is hereby allowed.
(ii) The impugned notice at Annexures A1 to A6, B2, B3 and C are hereby quashed.
(iii) The matter is remitted back to the respondent No.1 for reconsideration afresh from the stage of issuance of notice under Section 148A(b) dated 14.03.2022.
(iv) Liberty is reserved in favour of the petitioner to file objections, documents , reply etc., to the said notice at Annexure B1 and the respondent No.1 is directed to provide an opportunity to the petitioner and give him personal hearing and proceed further in accordance with law. X X X X Extracts X X X X X X X X Extracts X X X X
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