Writ petition challenging notices under sections 148 and 148A of the Income Tax Act was dismissed with liberty to file statutory appeal within two weeks. Connected miscellaneous petitions were closed.
Petition dismissed with liberty to file statutory appeal within two weeks; limitation relaxed for appeal; no costs.
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W.P.No.13990 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.06.2023
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.No.13990 of 2023
and
W.M.P.Nos. 13633 & 13636 of 2023
RevathiBaala Janakiraman
Unit 13, Block 2 SDF Building, Madras Export Processing Chennai Tambaram Sanitori, Chennai 600045 Tamil Nadu India
Now at
2814 Hartwick Dr, Rochester Hills, MI 48307
.. Petitioner
Vs
1.Assessment Unit, Income Tax Department National Faceless Assessment Centre, New Delhi.
2.Income Tax Officer Non Corporate Ward 22(6) Tambaram. .. Respondents
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records on the file of the respondent and quash a) the impugned notice No 1 issued under section 148A of the Income Tax Act, 1961 dated 25.03.2022 in DIN & Notice No ITBA/AST/F/148A(SCN)/202122/1041534457(1) by the Second Respondent. b) the impugned notice No 1 issued under section 148A(d) of the Income Tax Act, 1961 dated 30.03.2022 in DIN & Notice No ITBA/AST/F/148A/202122/1042043197(1) by the Second Respondent. c) the impugned notice No 2 issued under section 148 of the Income Tax Act, 1961 dated 30.03.2022 in DIN & Notice No ITBA/AST/S/148_1/202122/1042043697(1) by the Second Respondent. d) the impugned
W.P.No.13990 of 2023
notice No 2 issued under section 147 r.w.s 144 r.w.s. 144B of the Income Tax Act, 1961 dated 20.03.2022 in DIN ITBA/AST/S/147/2022-23/1050967476(1) by the First Respondent.
For Petitioner : M/s.NV Lakshmi For Respondent : Mr.Prabu Mukund Arunkumar Junior Standing Counsel
ORDER
This writ petition is dismissed with liberty to file statutory appeal. Appeal, if filed, within two weeks from today shall be entertained without reference to limitation but having regard to all other statutory requirements. No costs. Connected miscellaneous petitions are closed.
01.06.2023
Index:Yes/No Neutral Citation:Yes/No ssm
To:
2/3
W.P.No.13990 of 2023
DR. ANITA SUMANTH,J.
ssm
W.P.No.13990 of 2023
01.06.2023
3/3
2 issues framed by the court
Whether writ petitions challenging notices under sections 148 and 148A of the Income Tax Act should be allowed in statutory remedy cases.
Whether liberty to file statutory appeals should be granted when dismissing writ petitions challenging tax assessment notices.
4 provisions across 1 enactments
Revathi Baala Janakiraman
The Assessment Unit, Income Tax Department National Faceless Assessment Centre, New Delhi
Income Tax Officer Non Corporate Ward 22(6) Tambaram
ANITA SUMANTH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
