CHINNAIAH Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) The petitioner has challenged the assessment order at Annexure-L passed by respondent No.1 dtd. 30/3/2023, the computation sheet at Annexure-L1, impugned demand notice at Annexure-L2 and penalty notice at Annexure-L3.

(2.) Learned counsel for the petitioner submits that, the notice under 148A(b) of the Income Tax Act, 1961 (for short 'the Act') at Annexure-A suffers from legal infirmity insofar as notice was issued on 23/2/2022 calling upon the petitioner to reply by 29/3/2022. It is submitted that the time of six days granted is contrary to the mandate under Sec. 148A(b) of the Act. Accordingly, it is submitted that the notice being defective, all consequential proceedings are required to be set aside.

(3.) Heard the learned counsel for the petitioner and the learned counsel for the respondents.