Natesan Paramasivam v. the Income Tax Officer
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What is this about?
and W.M.P.Nos.17810 & 17813 of 2024…
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W.P.No.16273 of 2024 and W.M.P.Nos.17810 & 17813 of 2024
SENTHILKUMAR RAMAMOORTHY,J
This matter is listed today upon being mentioned by learned counsel for the petitioner. After the matter was heard on 04.07.2024, learned counsel for the petitioner mentioned the matter and pointed out that a jurisdictional plea was raised in this writ petition on the ground that the Section 148 notice was issued by the jurisdictional assessing officer and not by the National Faceless Unit although a scheme had been framed in terms of Section 151A of the Income Tax Act, 1961.
- Dr.B.Ramaswamy, learned senior standing counsel, who appears on behalf of the respondent, submits that the order under Section 148A(d) and the notice under Section 148 were issued after obtaining approval from the specified authority. Therefore, he submits that there is no infirmity in the process.
- On examining the grounds on which the writ petition was filed, it is clear that the petitioner has raised the jurisdictional ground by relying on the scheme framed under Section 151A in ground (B). Since limited interim protection was granted in earlier cases
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SENTHILKUMAR RAMAMOORTHY,J
Parties & counsel
- petitioner
Petitioner
- respondent
Income Tax Department
Coram
Senthilkumar Ramamoorthy
Case details
As recorded by the court registry
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