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2022 (12) TMI 760 - HC - Income TaxValidity of reopening of assessment u/s 147 - Order u/s 148A(d) - denial of natural justice - petitioner to challenge the assumption of jurisdiction by the authorities on the ground that the precondition u/s 149(1)(b) has not been satisfied in this case - short point argued by the learned counsel for the petitioner is that the order has come to be passed without considering the request for adjournment that has been filed by the petitioner - HELD THAT:- It is incumbent upon the authority to have either accepted the same, in which case, time sought ought to have been granted, or to put the petitioner to notice that the officer is rejecting the request. Neither of this has been done and the impugned order has come to be passed unilaterally on 29.03.2022 itself. On this one ground, the impugned order stands vitiated. It is also the attempt of the petitioner to challenge the assumption of jurisdiction by the authorities on the ground that the precondition u/s 149(1)(b) has not been satisfied in this case. This is a question of fact that the petitioner will have to establish before the authorities and thus the Court says nothing further on this score. In view of the violation of principles of natural justice, order dated 29.03.2022 is set aside. The petitioner is granted two (2) weeks from date of receipt of a copy of this order to file its reply, for which purpose, the portal shall be enabled. On receipt of reply from the petitioner, the time frame set out u/s 148A(d) will stand triggered and the officer will decide on the basis of the materials available on record including the reply of the assessee whether or not it is a fit case to issue notice u/s 148 by passing a speaking order with the previous approval of the specified authority. It is made clear that if no response is filed by the petitioner within a time stipulated above, for which the liberty has been granted under this order, the impugned order will stand revived unilaterally and all consequences will flow from the same.
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