9911796707
TMI Blog2024 (10) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... it, order or direction under Article 226 of the Constitution of India calling for the records for the petitioner's case and after examining the legality and validity thereof be pleased to quash and set aside the impugned order passed under clause (d) of section 148A of the Act dated 29.03.2022 in DIN & Notice No.ITBA/AST/F/148A/2021-22/10419227 13(1) [ANNEXURE-B] as well as notice dt.29.03.2022 issued under section 148 of the Act in DIN & Notice No.ITBA/AST/S/148_1/2021-22/1041940 711(1) [ANNEXURE-C] passed by the 1st respondent for the Assessment Year 2018- 19; or ii. Issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India callin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 144 of the Act dated 17.03.2023 in DIN & Order No. ITBA/AST/S/147/2022-23/10508980 71(1) [Annexure-Q] as well as notice of demand dated 17.03.2023 issued under Section 156 of the Act in DIN & Notice No.ITBA/AST/S/156/2022-23/10508980 82(1) [Annexure-R] for the assessment year 2018-19 passed by the respondent". 2. In addition to reiterating the various contentions urged in the petition and referring to the material on record, the learned counsel for the petitioner invites my attention to the impugned order dated 29.03.2022 [Annexure-B] in order to point out that the material details and particulars regarding service of notice under Section 148 (A(b) of the Income Tax Act,1961 [for short, 'IT Act'] dated 15.03.2022 which is said to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stice oriented approach, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondents for reconsideration afresh in accordance with law from the stage of notice under Section 142 A(b) of the IT Act and proceed further in the matter. 6. In the result, the following" ORDER i. The petition is allowed. ii. The impugned order at Annexure-B dated 29.03.2022, Annexure-C dated 29.03.2022, Annexure-Q dated 17.03.2023 and Annexure-R dated 17.03.2023 are hereby set aside. iii. The matter is remitted back to the respondents for reconsideration afresh in accordance with law from the stage of issuance of notice under Section 148 A(b) of the IT Act. iv. Liberty is reserved in favour of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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