9911796707
TMI Blog2023 (2) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been served in the month of August 2022. 2. This petition under Article 226 of the Constitution of India challenges validity and legality of the notice dated 16.3.2022 issued by the respondent No.1 under Section 148A(b) of the Income-Tax Act, 1961 (hereinafter referred to as 'the Act') for Assessment Year 2018-19 read with the order, rejecting objections of the petitioner dated 7.4.2022 passed by the respondent No.1 under Section 148A(d) of the Act, and all consequential proceedings. 3. Rule made returnable forthwith. Learned Senior Standing Counsel Mrs. Kalpana Raval, assisted by learned Standing Counsel Mr. Karan Sanghani, waives service of notice of rule for and on behalf of the respondent. 4. The petitioner is an individual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without any further discussion as to the tangible material in possession of respondent No.1, exact source of information, discussion on petitioner's nexus with information available with the respondent No.1, the respondent No.1 came to the conclusion that the above information suggests that income chargeable to tax has escaped assessment. Therefore, the petitioner has sought the following reliefs: "54(a) issue a writ and/or order and/or direction in the nature of certiorari or any other appropriate writ, order or direction, calling for all the records and proceeding to the present petition and after going through the same, quash the impugned order passed u/s 148A(d) of the Act dated 07.04.2022 (Annexure-B), notice issued u/s 148A(b) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he form of assets and amount escaping assessment being greater than fifty lakh rupees; as specified under Section 149(1)(b) of the Income Tax Act, is said to have been satisfied. 8. It is not out of place to make a mention about the order passed under clause (d) of Section 148 of the Income Tax Act and make a specific mention, while disposing of the objection of the petitioner that the assessee has not submitted any explanation or evidence which also required a search action that came to be carried out on 3.12.2021 in the premises of Mahendra C. Mehta at Surat who is said to be in the statement recorded during the search. It reads as under: "b. With regard to the merits of the issue, the assessee has not submitted any reply or explanatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereafter issued notice on finding a nexus between these two, the least which could be done at the end of the furnished requisite details for necessary to meet with the allegation and presents its case appropriately. In absence of basic details of the name of the persons with whom the petitioner is said to have made unexplained transaction, how is it expected to reply to the same by cropping in dark. Resultantly, we appreciate the fairness of learned advocate not stretching the case beyond the point, and also endorsing clearly that a name of the person with whom the alleged dealing was of issuance of notice had not been disclosed any information supplied to the petitioner. 10. Resultantly, the petition is allowed by quashing and setting asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
