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2022 (8) TMI 208 - HC - Income TaxReopening of assessment u/s 148 - notice under Section 148A(b) of the Act had been issued in the present instance as the Petitioner’s ITR and GST Data did not reconcile - HELD THAT:- This Court is of the view that the impugned show cause notice as well as the impugned order u/s 148A(d) of the Act are based on distinct and separate grounds. The show cause notice primarily states that “it is seen that the Petitioner has made purchases from certain non-filers”. However no details or any information of these entities was provided to the Petitioner. It is not understood as to how the Petitioner was to know which of the entities it dealt with were filers or non-filers. The impugned order states that a report was prepared against the Petitioner-company which concludes that the assessee had shown bogus purchases from bogus entities to suppress the profit of the company and reduce the tax liability during the years 2015-16 to 2020-21. However, no such report which forms the basis for the ‘information’ on which the assessment was proposed to be reopened had been provided to the Petitioner. In fact, there are no specific allegations in the show cause notice to which the Petitioner could file a reply. Keeping in view the aforesaid, the impugned order dated 30th March, 2022 passed u/s 148A(d) and notice dated 31st March, 2022 issued u/s 148 of the Act are quashed and the Respondents are given liberty to furnish additional materials in support of the allegations made in the show cause notice dated 16th March, 2022 within three weeks including reports, if any.
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