TMI Blog2022 (5) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of the Act, 1961 have been initiated by the respondents on the basis of an anonymous letter in which also the petitioner has not been named and instead one Vishwanath Singh Katiyar @ Munnu Bhaiya owner of M/S S.R. Cold Storage has been named. Even in his verification report, the respondents have found that the information relates to M/S S.R. Cold Storage. There was absolutely no evidence that the petitioner has deposited cash of Rs. 12,50,14,500/- in his bank account during the assessment year 2017-18. Perusal of the impugned re-assessment order dated 29.3.2022 passed by the National Faceless Assessment Centre, Delhi also completely affirms that position that there was absolutely no information against the petitioner regarding cash deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt nos. 2 and 3, the National Faceless Assessment Centre, Delhi is allowed to be impleaded as respondent no. 4 to the writ petition. Necessary correction in the array of parties may be carried out during course of the day. Order on Petition 1. Heard Shri Abhinav Mehrotra, learned counsel for the petitioner and Shri Manu Ghildyal, learned counsel for the respondent nos. 2 and 3. 2. None appears for the respondent no. 1. 3. Initially the relief sought in the writ petition was that the impugned notice under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act, 1961') dated 31.3.2021 and the order dated 22.12.2021 rejecting the objection of the petitioner and the order of approval dated 30.3.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s escaped assessment. It has also been repeatedly observed in the aforesaid order that the new facts came to the notice of the assessing officer through the information and the information was supported by strong evidences. 6. Today, Shri Manu Ghildyal, learned counsel for the respondent nos. 2 and 3 has produced before us the instructions dated 24.3.2022 sent to him by the respondent no. 2, which is kept on record. 7. The aforesaid instructions of the respondent no. 2 are not only totally hopeless but also, prima facie, reflects that he attempted to mislead the Court inasmuch as in his instructions he has not even whispered about the information despite our order dated 23.3.2022 in which we noted the submission of the petitioner that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner-assessee in his books of account and in the audited balance sheet filed along with the return. Thus, there was absolutely no material before the assessing authority for initiating proceedings under Section 148 of the Act, 1961 and the reasons to believe recorded by the respondents were totally unfounded. 8. The manner in which the proceedings under Section 148 of the Act, 1961 has been initiated against the petitioner, prima facie, reflects illegal and arbitrary approach of the respondents on one hand and on the other hand to cause harassment to the petitioner/assessee. 9. Learned counsel for the respondent nos. 2, 3 and 4 prays for and is granted a week's time to file a counter affidavit. 10. Petitioner shall have thr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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