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1 - 4 of 4 (0.24 seconds)The Income Tax Act, 1961
Section 148 in The Income Tax Act, 1961 [Entire Act]
Smt Janaki Amma , Shivamogga vs The Income Tax Officer Ward-2 , ... on 13 March, 2019
4. As rightly contended by the learned counsel for the
petitioner, perusal of the impugned notice at Annexure - A issued
under Section 148 A(b) of IT Act, will indicate that the same was
issued on 23.03.2022 calling upon the petitioner to submit his reply
on or before 29.03.2022 i.e. within a period of 6 days which falls
short of minimum prescribed mandatory period of 7 days
contemplated under Section 148 A(b) of the IT Act as held by this
Court in Smt. Janaki Aenuga's case supra. Under these
circumstances, I deem it just and appropriate to set aside the
impugned notice and all consequential proceedings, orders, notices
etc., and by reserving liberty in favour of the respondents to take up
recourse to such remedies as available in law.
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