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2022 (7) TMI 1318 - HC - Income TaxReopening of assessment u/s 147 - violation of the principles of natural justice - issued notice u/s 148A(b) stating that he has information which suggests that income chargeable to tax for the relevant assessment year has escaped the assessment within the meaning of Section 147 - HELD THAT:- Order has been passed u/s 148A(b) - as surprising to find that in the said order the officer has furnished information which is running to more than seven paragraphs. This information was not furnished to the assessee at the first instance and what was appended to the notice was only case related information details. This court is convinced that there has been violation of principles of natural justice inasmuch as the appellant was not furnished with full information based on which the assessment was sought to be reopened. The writ appeal as well as the writ petition is allowed. The order under Clause (d) of Section 148 A dated 07.04.2022 is set aside and the matter is remanded to the AO to the position when he issued notice u/s 148A(b). Assessee is directed to take note of the information mentioned in the order dated 07.04.2022 passed under Clause (d) of Section 148A as the basis for reopening and submit their objections within 10 days from the date of receipt of server copy of this order and on receipt of the affidavit of opposition the Assessing Officer shall proceed to complete the assessment in accordance with law. The notice issued under Section 148A of the Act dated 07.04.2022 shall not be enforced.
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