Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 546 - HC - Income TaxReopening of assessment u/s 147 - notice issued u/s 148A(b) of the Act are on distinct and separate grounds and party name - HELD THAT:- This Court is of the view that the Kingsway Camp property was mentioned in the notice issued u/s 148A(b) and the petitioner was never asked to explain the transaction with regard to the sale of the Rohini property. This Court finds that not only is the description of the property different in the notice issued u/s 148A(b) of the Act and the order passed u/s 148A(d) of the Act, but also the sale consideration and circle rate in both the documents are different. It seems to this Court that though the AO prior to passing the impugned order under Section 148A(d) realised that he had committed a mistake while issuing the notice u/s 148A(b) yet he proceeded with the same and even went to the extent of wrongly stating in the Section 148A(d) order that he had issued the notice under Section 148A(b) of the Act with regard to the Rohini property instead of Kingsway Camp property. A perusal of the file also reveals that the information with the Assessing Officer received from the ITO, Ward 35(1), Delhi was with regard to violation of Section 269SS and not with regard to non-declaration of long term capital gain, for which the notice had been issued. Consequently, the impugned show cause notice is contrary to the record. As settled law that the intent behind issuing the notice u/s 148A(b) is to inform the assessee of the allegations against him/her with sufficient particulars so that he/she can put forward his/her defence. In the present instance, the assessee specifically replied to the allegation that was mentioned in the notice issued under Section 148A(b) and for this, she cannot be faulted with. AO has been negligent in incorporating the incorrect information and in not admitting the fact that he had committed a mistake while issuing a notice under Section 148A(b) of the Act even at the time of passing the order u/s 148A(d) of the Act. Present writ petition is allowed and the show cause notice issued under Section 148A(b) of the Act as well as the order passed u/s 148A(d) and the notice issued under Section 148 for the Assessment Year 2017-18 are set aside.
|