TMI Blog2022 (12) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... hat though the AO prior to passing the impugned order under Section 148A(d) realised that he had committed a mistake while issuing the notice u/s 148A(b) yet he proceeded with the same and even went to the extent of wrongly stating in the Section 148A(d) order that he had issued the notice under Section 148A(b) of the Act with regard to the Rohini property instead of Kingsway Camp property. A perusal of the file also reveals that the information with the Assessing Officer received from the ITO, Ward 35(1), Delhi was with regard to violation of Section 269SS and not with regard to non-declaration of long term capital gain, for which the notice had been issued. Consequently, the impugned show cause notice is contrary to the record. As s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act dated 21 st May, 2022, order passed under Section 148A(d) of the Act dated 29th July, 2022 and the notice issued under Section 148 of the Act dated 30th July, 2022 for the Assessment Year 2017-18. 2. Learned counsel for the petitioner states that the order passed under Section 148A(d) of the Act and the notice issued under Section 148A(b) of the Act are on distinct and separate grounds. In support of his contention, he refers to and relies upon the notice dated 21st May 2022 issued under Section 148A(b) of the Act as well as the order dated 29th July, 2022 passed under Section 148A(d) of the Act, wherein it has been stated as under: A) Notice dated 21st May, 2022 As per information received from ITO Ward 35(1) it is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. No. Address of property Sold Name of the buyer Sale consideration Circle Rate Date of sale 1. House No. C-1/1969, Rohini Sector-34, Delhi Usha Rani Girdhar Rs.10,00,000/- Rs. 22,50,000/- 7.12.2016 As per information, it is found that the assessee has sold a property for the consideration of Rs. 10,00,000/-, however, circle rate cost of the property was Rs. 22,50,000/-. It is found that assessee has filed her ITR for the A.Y 2017-18 declaring income of Rs. 3,47,281/- whereas as per ITR the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued under Section 148A(b) of the Act and the petitioner was never asked to explain the transaction with regard to the sale of the Rohini property. This Court finds that not only is the description of the property different in the notice issued under Section 148A(b) of the Act and the order passed under Section 148A(d) of the Act, but also the sale consideration and circle rate in both the documents are different. 6. It seems to this Court that though the Assessing Officer prior to passing the impugned order under Section 148A(d) of the Act realised that he had committed a mistake while issuing the notice under Section 148A(b) of the Act, yet he proceeded with the same and even went to the extent of wrongly stating in the Section 148A( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of passing the order under Section 148A(d) of the Act. 10. Keeping in view the aforesaid, present writ petition is allowed and the show cause notice issued under Section 148A(b) of the Act as well as the order passed under Section 148A(d) of the Act and the notice issued under Section 148 of the Act for the Assessment Year 2017-18 are set aside. However, if the law permits, the respondents-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, she shall be at liberty to take her remedies in accordance with law. Accordingly, the present writ petition along with pending applications stands disposed of. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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