9911796707
TMI Blog2022 (9) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 148-A(b) of Income Tax Act, 1961 [for short, "IT Act"] dated 21.03.2022, (b) the Order passed by the first respondent under Section 148A(d) of I.T.Act dated 01.04.2022 and (c) the Notice issued by the first respondent under Section 148 of I.T. Act dated 04.04.2022 for the Assessment Year 2015-16, as illegal, arbitrary and bad in law. 2. The averments made in the affidavit filed, in support of the writ petition, would show that though the name of the Assessee firm, mentioned in the notice and order, and that of the petitioner herein being same, but the PAN Number, address and constitution of the Assessee firm are different from those of the petitioner herein, and as such, the impugned notices issued, in spite of bringing to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of the above documents by the deponent, it was found that these notices pertains to Assessment Year 2015-16 and the details sought for in the said notices relates to a firm which was dissolved long back, meaning thereby the details related to a firm with PAN Number AACFV4149H. Since, the above notices and order under Section 148A(d) of the I.T. Act came to be passed in respect of a firm which was dissolved in the year 2001 itself, in spite of intimating the same to the authorities vide number of letters, the present writ petition is filed. 3. A counter came to be filed by the first and second respondents, disputing the averments made in the affidavit filed in support of the writ petition. In Paragraph 2 of the counter, it is stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time barring actions are involved as per SOP issued by the CBDT, an order under Clause (d) of Section 148A of the I.T. Act was passed on 01.04.2022. (c) It is further stated in the counter that notice under Section 148 of the I.T. Act dated 04.04.2022 was also issued, but the same could not be served due to non-availability of e-mail address and after ascertaining the e-mail of the assessee, the order under Clause (d) of Section 148A and Section 148 of the I.T. Act was sent by e-mail on 12.04.2022. In Paragraph 6 of the counter, it has been specifically stated that the claim of the petitioner that the Visakha Gas Agency came to be dissolved due to death of one of its partners cannot be accepted for the reason that the PAN Number of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dissolved, as contended by the petitioner, proper course for the firm should have been to surrender PAN Number to the concerned authorities, as well, in terms of the judgment of the Hon'ble apex Court in PCIT, Mumbai vs. I-Ven Interactive Limited, Mumbai Civil Appeal No.8132 of 2019. For the aforesaid reasons, it is pleaded that the request of the petitioner cannot be accepted. 6. A perusal of the Show Cause Notice dated 21.03.2022 would show that notice under Clause (b) of Section 148A of the I.T. Act came to be issued as the income chargeable to tax for the Assessment Year 2015-16 has escaped assessment within the meaning of Section 147 of the Income Tax Act, 1961, and as such, the petitioner was asked to Show Cause Notice as to why a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account and TDS was also deducted and interest also earned on the said amount. Therefore, it cannot be said that the authorities have proceeded with an account which has been closed long back and that this matter requires adjudication. Having regard to the above, the authorities felt that it is a fit case to issue notice under Section 148 of the I.T. Act to the petitioner. 9. On 04.04.2022, a notice under Section 148 of the I.T. Act came to be issued directing the petitioner to submit his explanation within thirty (30) days from the service of the notice, in a written prescribed form for the Assessment Year 2015-16. As stated earlier, the same came to be challenged mainly on the ground that the authorities could not have issued a notice t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returned as unserved by the Postal authorities with an endorsement 'addressee left'. The address in the Show Cause Notice was mentioned as 37-1-3, near I.T.I. Junction, Visakhapatnam, which appears to have been the address mentioned by the petitioner himself in all his earlier communications. 12. In paragraph 4 of the counter affidavit, it is also specifically admitted that a notice under Section 148 of the I.T. Act dated 04.04.2022 also could not be served on the petitioner because of non-availability of e-mail, but however, upon ascertaining the e-mail of the assessee, the order under Clause (d) of Section 148A of the I.T. Act, a notice under Section 148 of the I.T. Act was also sent to the e-mail address of the assessee on 12.04.2022 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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