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2022 (6) TMI 32 - ALLAHABAD HIGH COURTReopening of assessment - notice u/s 148A on the basis of information available i.e. 'purchase of immovable property more than 20,00,000/-' - Need to file personal affidavits - HELD THAT:- As from the facts as mentioned in our order [2022 (5) TMI 1390 - ALLAHABAD HIGH COURT] of the personal affidavit of the respondent No.2 afore-quoted, it is clear that the impugned order passed by the respondent No.3 was patently erroneous and grossly illegal, which also reflects abuse of power by the concerned officers. Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes has issued instructions/ Circular F.No.225/101/2021-ITA-II on 23.04.2022, which was followed by a personal affidavit of the Revenue Secretary on behalf of Union of India. As prima facie, the impugned order dated 31.03.2022 under Section 148A(d) passed by the respondent No.3 appears to attract the aforesaid circular and required action as per personal affidavit on behalf of the Union of India. Therefore, we direct the respondent No.1 to ensure that appropriate proceeding in accordance with law is initiated against the erring officers. Considering the facts and circumstances of the case and the statement made by the respondent No.2 in paragraph-7 of the personal affidavit, the impugned order under Section 148A(d) of the Income Tax Act, 1961 for the Assessment Year 2018-19 passed by the respondent No.3 and the impugned notice under Section 148 are hereby quashed. The writ petition is allowed.
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