PUNJAB AND HARYANA HIGH COURT IMPOSED RS. 10K COST ON DEPARTMENT; SECTION 148(B) NOTICE NOT SPECIFICALLY SERVED ON ASSESSEE

The Punjab and Haryana High Court in the case Nilam Mantri Versus ITO observed and has imposed the cost for an amount of Rs. 10K on the income tax department and has quashed the order as stated under section 148A(d) of the Income Tax Act and the notice issued under Section 148 of the Income Tax Act.

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The bench comprising of Justice G.S. Sandhawalia and Justice Lapita Banerji in the case observed and has stated that the notice issued under Section 148A(b) of the Income Tax Act dated 19.03.2022, for not having been specifically served and the order under Section 148A(d) of the Income Tax Act having been passed thereafter on April 4, 2022, without giving an opportunity, the same would violate the principles of natural justice.