https://x.com/sekarreporter1/status/1728635902275297285?t=mRhVt9RvX4IMUz4KbAdChg&s=08 WP 6692 of 2022, Petitioner Mr. Chellappan Manoj Kumar, Judgement delivered by Hon’ble Mr Justice. Krishnan Ramasamy & Argued by Dr. B. Ramaswamy for the Income Tax. The petitioner pleaded to quash the impugned notice U/s. 148 of the IT act on reopening of assessment. Hon’ble Judge of the opinion that, the impugned notice issued by the respondent U/s. 148 of IT act shall be construed as notice u/s. 148A(b), there is no need for quashing any notice sent by IT dept. The department would proceed as per the law and as the supreme court guideline
WP 6692 of 2022, Petitioner Mr. Chellappan Manoj Kumar, Judgement delivered by Hon’ble Mr Justice. Krishnan Ramasamy & Argued by Dr. B. Ramaswamy for the Income Tax.
The petitioner pleaded to quash the impugned notice U/s. 148 of the IT act on reopening of assessment. Hon’ble Judge of the opinion that, the impugned notice issued by the respondent U/s. 148 of IT act shall be construed as notice u/s. 148A(b), there is no need for quashing any notice sent by IT dept. The department would proceed as per the law and as the supreme court guideline
. The department to provide one final opportunity where the petitioner as per law should put forth the case before the assessing officer and they would pass the order in accordance with law.
