Case Law Details
Annam Rajasekher Bindu Vs ITO (Madras High Court)
The petitioner, Annam Rajasekher Bindu, challenged an order dated March 28, 2023, issued under Section 148A(d) of the Income Tax Act, 1961, and the consequential notice under Section 148 issued on the same date. The petitioner initially received a notice on February 28, 2023, under Section 148A(b), requesting a show cause as to why a notice under Section 148 should not be issued concerning specified transactions. The petitioner responded to this notice on March 3, 2023. Despite the response, the impugned order concluded that it was a fit case for the issuance of a notice under Section 148, leading to the filing of this writ petition.
Petitioner’s Arguments
The petitioner’s counsel contested the impugned order on three primary grounds:
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