Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2024 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 548 - BOMBAY HIGH COURTValidity of reopening of assessment - information relating to the assessed for the A.Y. under consideration is available on record - Validity of two orders u/s 148A(d) contradicting each others, taking reverse stand - non application of mind by sanctioning authority, i.e., PCCIT. HELD THAT:- The fact that an earlier order dated 26th July 2022 recommending that it is not a fit case to issue notice under Section 148 of the Act, has been issued, is not denied. There is not even a reference to that earlier order in the order dated 31st July 2022. - In the circumstances, respondents having once held it was not a fit case for issuing notice under Section 148 of the Act, in our view, cannot change that opinion without any basis. This also reflects non application of mind by sanctioning authority, i.e., PCCIT, because if a sanctioning authority has given sanction for issuance of order dated 26th July 2022, we wonder how the sanction for issuing the order dated 31st July 2022 taking a totally contrary stand has been given by the sanctioning authority. This also expresses the total non application of mind by the PCCIT. We should also note that these points had been raised and recorded in this court’s order dated 5th September 2022 but still respondents have not bothered to explain in the affidavit in reply. Therefore, petition is allowed. Further, PCIT directed to conduct an inquiry against the said Amit Kumar as to how he has passed two such orders, which contradict each other, in a span of five days and take necessary action. Petition disposed of.
|