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2023 (2) TMI 754 - GUJARAT HIGH COURTReopening of assessment u/s 147 - denial of prnciple of natural justice - non providing of information as relied upon - whether any information which is sought to have obtained from the INSIGHT have been furnished to the petitioner? - HELD THAT:- As information which had resulted into initiating the actions, have not been furnished. This being a basic requirement u/s148A where the Assessing Officer before issuance of any notice u/s 148 is firstly to conduct an inquiry and if required, with the prior approval of the specified authority with respect to the information which suggest that the income chargeable to tax has escaped the assessment and sub-clause (b) of Section 148 provides for an opportunity of being heard to the assessee by serving upon him a notice to show cause within such time as may be specified in the notice being not less than seven days, but, not exceeding 30 days from the date on which such notice is issued or such time as may be extended by him on the basis of the application. Non-providing of the information which is the edifice for issuance of notice would surely amount to not providing an opportunity to the petitioner. As at the time of its response to the notice under Section 148A(b), the attention of the authority concerned had been drawn to the fact that those information are missing which would result into the petitioner not being in a position to respond effectively to the allegations of the alleged bogus purchases to the tune of Rs. 69.61 crores (rounded off). This being the case, in our opinion, the petitioner has been able to make out a breach of principle of natural justice resulting into this Court not waiting for the alternative remedy also to come in the way in denying the relief to the petitioner. Resultantly, interference is required at this stage quashing and setting aside the order u/s 148A(d) by directing the authority concerned to furnish the information within seven days of the receipt of copy of this order.
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