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2023 (2) TMI 1120 - HC - Income TaxReopening of assessment u/s 147 - validity of order passed u/s 148A(b) - Department/ Revenue going beyond the show-cause notice - as contented authorities while passing the order u/s 148A(b) and Section 148 of the Act have considered certain transactions which were not part of the notice that was originally issued to the petitioner under Section 148 of the old Act and also u/s 148A(b) of the new Act - HELD THAT:- As glaringly visible from the two notices that were issued on 29.06.2021 as also on 25.05.2022 i.e. the notice initially issued under Section 148 of the old Act and under Section 148A(b) of the new Act that the department has not disclosed the fact in its notice of the petitioner having suppressed this 14 Lakh rupees transaction and this has also escaped assessment of the Department. In the absence of the same being reflected in the notice, the assessment yet being made of the said amount would be prima facie bad in the light of the judgment of the Supreme Court in case of Commissioner of Customs, Mumbai Vs. Toyo Engineering India Ltd. [006 (8) TMI 184 - SUPREME COURT] wherein as emphatically held that the Department cannot travel beyond the show cause notice. Thus keeping in view the circular of the Department this court is of the opinion that the order under Section 148A(b) and order Section 148 in the given factual backdrop would not be sustainable. The same therefore deserves to be and is hereby set aside reserving the right of the Department, if the law permits, to take appropriate recourse available in accordance with law.
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