Punjab & Haryana HC Imposes 10K Costs on IT Dept for Flawed Notice

Nilam Mantri Vs ITO (Punjab and Haryana High Court) Introduction: The Punjab and Haryana High Court recently ruled on a writ petition, filed under Articles 226 and 227, seeking to quash a notice under Section 148A(b) of the Income Tax Act. The petitioner, Nilam Mantri, challenged the notice dated 19.03.2022, alleging non-service and procedural irregularities. Detailed Analysis: In response to the writ petition, the Revenue was notified of the contentions but failed to file a detailed written statement. The petitioner’s primary grievance was the purported service of the notice via registe...