Wmp/32636/2022 Of Anand Cine Services Private Limited v. Assistant Commissioner Of Income Tax
High Court
12 Dec 2022 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Wmp/32636/2022 Of Anand Cine Services Private Limited v. Assistant Commissioner Of Income Tax
Date of order
12 Dec 2022
Assessment year(s)
—
Outcome
Other
Case summary
In Wmp/32636/2022 Of Anand Cine Services Private Limited v. Assistant Commissioner Of Income Tax, the High Court (2022) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
W.M.P.No.32636 of 2022
inW.P.No.323216 of 2022
W.M.P.No.32636 of 2022 in W.P.No.323216 of 2022
M.SUNDAR, J.,
This order will now dispose of the captioned 'Writ Miscellaneous Petition' ['WMP'].
2. Captioned WMP has been filed with a prayer to dispense with
production of original 'notice bearing DIN & Notice No.ITBA/COM/F/17/2022-23/1043168660(1) dated 25.05.2022 issued by the respondent under Section 148A(b) of 'the Income-tax Act, 1961 [43 of
1961]' [hereinafter 'IT Act' for the sake of convenience and clarity], corrigendum to the notice under Section 148A(b) dated 25.05.2022, bearing DIN & Notice No.ITBA/COM/F/17/2022-23/1043761408(1) dated 07.07.2022, order bearing DIN & Order No.ITBA/COM/F/17/2022-
23/1047537431(1), passed by the respondent under Section 148A(d) of IT Act dated 21.11.2022 and notice issued by the respondent under Section 148 of IT Act dated 21.11.2022 for PAN : ' [hereinafter 'impugned notices' for the sake of convenience and clarity].
M.SUNDAR, J.,
W.M.P.No.32636 of 2022 in W.P.No.323216 of 2022
mk
3. Adverting to support affidavit and more particularly, paragraph
No.30 thereat, learned counsel submits that impugned notices were uploaded in 'ITBA' ['Income tax Business Application'] portal. However, photocopies of impugned notices have been filed.
4. In the light of the narrative thus far, captioned WMP is ordered as
prayed for. There shall be no order as to costs.
12.12.2022(1/2)
mk
W.M.P.No.32636 of 2022
inW.P.No.323216 of 2022
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