Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 864 - CHHATTISGARH HIGH COURTValidity of reopening of assessment u/s 147 - Validity of order u/s 148A - non-supply of the necessary information and the material documents on the basis of which the notices u/s 148 and notice u/s 148A(d) has been issued - HELD THAT:- Undisputedly, the details of the information documents sought for by the petitioner in his request letter has not been made available to the petitioner by the department. The plain reading of the notice issued u/s 148A(d) would reveal that though there is a reference of these informations by the department but the department as such has not made these documents and material informations available to the petitioner. In the absence of such materials and necessary informations to the petitioner by the department it cannot be expected that the petitioner would be in a position to justify his acts and conduct, nor would he be able to provide for the reasonable explanation to these informations which have been collected and relied by the department, but have not been made available to the petitioner. Thus notice u/s 148A(d) and u/s 148 issued in this regard by the department are set-aside/quashed. The matter stands remitted back to the department concerned with a further direction that in the light of the decision of “Union of India & others v. Ashish Agrawal” (2022 (5) TMI 240 - SUPREME COURT] the necessary informations and material documents are made available to the petitioner, those which are referred to in the notice u/s 148A(b) - Decided in favour of assessee.
|