TMI Blog2023 (12) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 30.03.2023 passed u/s 148A(d) and the consequent notice of even date i.e., 30.03.2023 issued u/s 148 of the Act, albeit with liberty to the AO to pass a fresh order after hearing the petitioner/assessee. Accordingly, the impugned order and the consequent notice of even date issued u/s 148 of the Act are set aside. Liberty is, however, given to the AO to pass a fresh order. - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE GIRISH KATHPALIA For the Petitioner Through: Mr Ruchesh Sinha, Adv. For the Respondents Through: Ms Priya Sarkar, Standing Counsel for Mr Shlok Chandra, Sr Standing Counsel. RAJIV SHAKDHER, J.: (ORAL) 1. We had heard the matter at some length on 03.05.2023 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the provisions of paragraph 3, Mr Sinha says that the CBDT is cognizant of the fact, that the information available on the portal would have to be verified. 6. A perusal of the impugned order dated 30.03.2023 passed under Section 148A(d) of the Act shows, that the reassessment proceedings qua the petitioner were, perhaps, triggered on account of a search and seizure action being taken out against Star Traders Group. 7. It is the respondents/revenue s stand, that both New Goodwill Traders and Star Traders are engaged in providing accommodation entries. The petitioner seems to have come within the scope of enquiry, on account of the search actions taken out against the aforementioned entities. 8. We may note, that one of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id order, an affidavit dated 25.05.2023 has been filed by the respondents/revenue. The affidavit clearly states that no oral hearing was granted to the petitioner before passing the impugned order dated 30.03.2023 under Section 148A(d) of the Income Tax Act, 1961 [in short, Act ] concerning Assessment Year (AY) 2019-20. 4. Having regard to the averments made in the aforementioned affidavit filed by the respondents/revenue, according to us, the best way forward would be to set aside the impugned order dated 30.03.2023 passed under Section 148A(d) and the consequent notice of even date i.e., 30.03.2023 issued under Section 148 of the Act, albeit with liberty to the AO to pass a fresh order after hearing the petitioner/assessee. 5. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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