Mr.r.karunakaran v. Income Tax Officer,Non Corporate Ward 11(3)Chennai – 6

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 25.05.2022 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.NO.11535 OF 2022ANDW.M.P.NOS.11012 AND 11013 OF 2022 Mr.R.Karunakaran ... Petitioner Vs. Income Tax Officer,Non Corporate Ward 11(3)Chennai – 6.... Respondent Writ Petition filed under Article 226 of the Constitution ofIndia, for issuance of a Writ of Certiorari, to call for theimpugned proceedings dated 05.04.2022 of the respondent inPAN:AFWPK2956Erelating to the assessment year 2015-2016 issuedin DIN & Notice No:ITBA/AST/F/148A/2022-23/1042522776(1) underclause(d) of section 148A of the Income Tax Act, 1961 and theconsequential impugned proceedings dated 05.04.2022 of therespondent in PAN: relating to the assessment year2015-2016 issued in DIN & Notice No.ITBA/AST/S/148 1/2022-23/1042526550 (1) under Section 148 of the Income Tax Act, 1961and quash both the impugned proceedings as issued withoutgranting reasonable opportunity to file objections and also thepersonal hearing as contemplated under clause (b) of Section148A of the Income Tax Act and also passed without consideringthe objections dated 24.03.2022 filed by the petitioner alongwith the documents on 30.03.2022. For Petitioner : Mr. P.Rajkumar For Respondent : Mr.Prabhu Mukunth Arunkumar, Junior Standing Counsel O R D E R The petitioner has challenged the impugned proceedingsdated 5.4.2022 disposing of the notice under Section 148A of theIncome Tax Act, 1961. 2. It is submitted that the mandatory period prescribedunder Section 148A(b) of the Income Tax Act, 1961 has not beencomplied inasmuch as the minimum period required for respondinghas not been given to the petitioner. It is further noticedthat the impugned order seems to indicate that the petitionerhas not responded though the petitioner has uploaded of theinformation required. 3. Considering the same, I am inclined to quash theimpugned order and remit the case back to the respondent to passappropriate orders on merits and in accordance with law, withina period of 30 days from the date of receipt of a copy of thisorder. 4. This Writ Petition stands disposed in terms of the aboveobservation. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/-Vacation Officer //True Copy//Sub Assistant Registrar nvi/kkd To The Income Tax Officer,Non Corporate Ward 11(3)Chennai – 6. +1cc to Mr. P.Rajkumar, Advocate, S.R.No.31710+1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.31719 W.P.No.11535 of 2022 andW.M.P.Nos.11012 and 11013 of 2022 SRA(CO)PM/27/05/2022