LAWS(KAR)-2024-2-19

VASANTHI RAMDAS PAI Vs. INCOME TAX OFFICER

Decided On February 12, 2024
Vasanthi Ramdas Pai Appellant
V/S
INCOME TAX OFFICER Respondents

JUDGEMENT

(1.) These two petitions having substantially similar factual matrix and involving identical questions of law, seek to lay a challenge to the orders dtd. 31/3/2022 passed u/s 148A(d) followed by evenly dated notices issued u/s 148 of the Income Tax Act, 1961. The impugned action has been generated at the hands of 1st respondent.

(2.) In the above circumstances, these Writ Petitions having been allowed, a Writ of Certiorari issues quashing the impugned orders both dtd. 31/3/2022 under Sec. 148A and also the two impugned notices both dtd. 31/3/2022 issued by the answering respondent under Sec. 148 of the Income Tax Act, 1961.

(3.) Costs made easy.