DILIP LAXIMAN POWAR Vs. INCOME TAX OFFICER, PANAJI

JUDGEMENT

(1.) Heard Mr Sahish Mahambrey for the petitioner and Ms Amira Razak, learned Standing Counsel for the respondent.

(2.) his petition, under Articles 226 and 227 of the Constitution of India, challenges a notice dtd. 19/3/2024 under Sec. 148-A of the Income Tax Act, 1961 (said Act for short). he facts of the case in brief are as follows.

(3.) he petitioner is paralysed and therefore represented by his wife. he petitioner is running the business of Hardware and Paint (Retail) which is a proprietorship irm in the name and style of Dilip Traders at Naikwado, Calangute, Goa. he petitioner has been iling his income tax returns and paying the necessary tax for more than ten years. he petitioner along with his wife iled returns for the Assessment Year 2017-18. A notice under Sec. 142(1) and Sec. 129 of the said Act was issued to the petitioner and upon necessary explanation given by the petitioner and after due veriication the assessment was completed by accepting the income return iled by the petitioner vide Assessment Order dtd. 31/12/2019 passed under Sec. 143(3) of the said Act.