TMI Blog2022 (5) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 148A(d) of the Act. In the present case, the petitioner has placed on record an acknowledgement of the reply dated 4th April, 2022 received by him from the e-filing Portal of the Income Tax Department. The said acknowledgment bears the number 579354131040422. From the said acknowledgment number it is apparent that the petitioner had filed its reply on 4th April, 2022. Since the impugned order under Section 148A(d) has been passed on 5th April, 2022 i.e. after receipt of the detailed reply of the petitioner dated 4th April, 2022, the Assessing Officer should have considered the same as it was available on record. By not considering the reply of the petitioner dated 4th April, 2022, the mandate of Section 148A(c) has been violat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Section 148A(c) and (d) inasmuch as the reply dated 4th April, 2022 furnished by the petitioner was not taken into consideration and an adverse inference was wrongly drawn against the petitioner by observing in the impugned order, the assessee was requested to file reply to the above show cause notice on or before 04.04.2022. However, till date no response has been received from the assessee against the opportunity provided u/s l48A(b) of the Income tax Act, l961 which establishes that assessee has no explanation for issue discussed above..... . 3. He submits that the Show Cause Notice dated 27th March, 2022 has been issued in violation of provisions of the Act as the same has been issued for verification purpose. In support of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en provided today(17.05.2022) stating that E-mail need to be sent to CITITBA with necessary approval so that case history noting can be provided which invariable contains the mention of timing, which will show that this office proceeded with the processing of the case u/s 148A after the lapse of the time provided to the assessee. Considering the reply of ITBA a separate request has already been made to superior authority for approval. Without prejudiced to what said above, in this case information was received on Insight Portal which was uploaded by ITO, Ward-1(1)(1), International taxation, Delhi mentioning that during the A.Y. 2018-19 assessee had made foreign outward remittance amounting to Rs.2,76,85,000/- on which TDS was not dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Section 148A(a) of the Act. In any event, it was all the more necessary in the present case for the Assessing Officer to thoroughly scrutinise the contentions and submissions advanced by the petitioner-assessee before passing an order under Section 148A(d) of the Act. 7. In the present case, the petitioner has placed on record an acknowledgement of the reply dated 4th April, 2022 received by him from the e-filing Portal of the Income Tax Department. The said acknowledgment bears the number 579354131040422. From the said acknowledgment number it is apparent that the petitioner had filed its reply on 4th April, 2022. 8. Since the impugned order under Section 148A(d) has been passed on 5th April, 2022 i.e. after receipt of the detailed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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