TMI Blog2022 (10) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) of the Act dated 2nd June, 2022 to the Petitioner. Further the directions given by the Supreme Court in Ashish Agarwal [ 2022 (5) TMI 240 - SUPREME COURT] were applicable to cases, where notices under Section 148 of the Act had been issued during the period 01st April, 2021 to 30th June, 2021 which is not the case in the present matter. Consequently, the show cause notice dated 2nd June, 2022 as well as the order passed under Section 148A(d) of the Act and the notice issued under Section 148 of the Act, both dated 28th July, 2022, for the Assessment Year 2017-18 are quashed. This Court clarifies that it has not dealt with the legality and validity of the proceedings initiated vide show cause notice dated 31 st March, 2021 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of accommodation entries provided by the entities controlled by Mr.Ashok Kumar Gupta and has booked non-genuine bogus sales in their books of accounts to the tune of Rs.3,02,00,636/-. He states that the Petitioner had filed a reply dated 4th June, 2022, wherein it was submitted that the impugned show cause notice dated 2nd June, 2022 under Section 148A(b) of the Act had been wrongly issued to the Petitioner as the initial notice under the unamended Section 148 of the Act was issued to the Petitioner on 31st March, 2021 and served vide email on the same date. He states that the Petitioner had duly participated in the re-assessment proceedings initiated vide notice dated 31st March, 2021 issued under Section 148 of the Act by filing its re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in the case of the assessee, hence on the bonafide belief the assessment proceedings that were initiated on 31.03.2021 but the date of service of notice was not ascertainable, were not concluded by the Assessing Officer on 31.03.2022 presuming them to have become void ab-initio in assessee's case since the Hon'ble High Court had decided in his favour. 2. As discussed above, the re-assessment proceedings under the new regime were initiated once again, as the status of date of service of notice i.e. date and time stamp of mail delivery was not appearing on ITBA Portal in the given case. A screenshot of same is enclosed for ready reference. Therefore, the proceedings were started afresh in view of the Hon'ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 31.03.2021 itself and that is the reason that assessee had gone in writ before the Hon'ble High Court to which he got relief and proceedings had become void ab-initio. However, now for the first time, the assessee has filed evidence before the Hon'ble Delhi High Court that he has received the notice, mentioned supra, on 31.03.2021 itself. Therefore, the proceedings initiated by passing order u/s 148A(d) of the Act and issuing notice u/s 148 of the Act in the new regime may get technically challenged. It is proposed that you may kindly plead before the Hon'ble High Court to kindly take a considerate view owing to a peculiar circumstance and allow the present proceedings to continue in view of the bonafide belief of the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice issued under Section 148 of the Act, both dated 28th July, 2022, for the Assessment Year 2017-18 are quashed. 8. However, this Court clarifies that it has not dealt with the legality and validity of the proceedings initiated vide show cause notice dated 31 st March, 2021 issued under Section 148 of the unamended Act. 9. Further, if the law permits the Respondent-Revenue to take further steps in the matter, they shall be at liberty to do so. Needless to state that if and when such steps are taken and if the Petitioner has a grievance, it shall be at liberty to take its remedies in accordance with law. 10. With the aforesaid directions and liberty, the present writ petition stands disposed of. - - TaxTMI - TMITax - Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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