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2022 (8) TMI 916 - HC - Income TaxReopening of assessment u/s 147 - breach of the statutory mandate of Section 148-A (c) - multiple transactions such as cash deposits, payments to contractors etc. and has not filed any return of income for the relevant assessment year - HELD THAT:- In the present case, the significance of issuance of a show cause notice at a stage prior to issuance of a re-assessment notice u/s 148 of the Act has been lost on the respondents inasmuch as the impugned order u/s 148A(d) has been passed without considering the detailed reply filed by the petitioner dated 03rd April, 2022. It is pertinent to mention that though the impugned order notes that the Citizen Model School is being run by the petitioner-society, yet it goes on to hold that income had escaped assessment as no return of income had been filed by the school without dealing with the contention of the petitioner-society that all the financial transactions of the school had been accounted for in its return of income. The judgment of the Gujarat High Court in Sardar Vallabhbhai Patel Education Society [2022 (5) TMI 1159 - GUJARAT HIGH COURT] is squarely applicable to the facts of the present case. In Gian Castings Private Limited [2022 (6) TMI 246 - PUNJAB & HARYANA HIGH COURT] the facts which were in controversy have not been set out and therefore it is not possible to assume that there is any similarity with the facts in the present proceedings. The said judgment merely records that the merits of the order passed u/s 148 were under challenge. The challenge before us as noted above is not to the merits of the order but to the breach of the statutory mandate of Section 148-A (c) of the Act, which error is evident on the face of the record. Accordingly, the judgment of the Punjab & Haryana High Court in Gian Castings Private Limited (supra) offers no assistance to the respondents. Consequently, as the respondents-revenue have not examined the petitioner’s plea that the petitioner-society has included all the transactions carried out by the Citizen Model School in its books of accounts, the impugned order passed on the ground that ‘the case of the petitioner-society was of non-filing of return’ is set aside and the matter is remanded back to the Assessing Officer to pass a fresh order u/s 148A(d) of the Act in accordance with law within eight weeks.
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