TMI Blog2023 (5) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... atural justice at different stages of the matter. The reopening of an assessment is a very serious matter and if such power is resorted to the assessee is entitled to an adequate opportunity to put forth their submissions. In the order passed u/s 148A(d) names of 12 companies have been mentioned which was never the allegation when the show cause notice under Section 148A(d) of the Act was issued and, therefore, as submitted that the assessing officer proceeded on entirely a new set of facts which were never put to the assessee. We are of the view that the reassessment proceedings has to be redone and even if the assessment order has been passed, the same is required to be set aside and the matter is to be restored to the assessing off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment could not have been even proposed to be reopened. 7. The correctness of this contention of the appellant needs to be decided and the only remedy available to an assessee to test the correctness of an order under Section 148A(d) of the Act is by filing the writ petition before the High Court. One more fact which needs to be taken into account is that the assessing officer issued show cause notice dated 18.03.2022 under Section 148A(b) of the Act. Subsequently on 21.03.2022 a corrigendum was issued with a different allegation or in other words alleging that the assessee had entered into bogus transactions with a different person than the person who was named in show cause notice dated 18.03.2022. Subsequently another show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on entirely a new set of facts which were never put to the assessee. 9. In the light of the above, we are of the view that the reassessment proceedings has to be redone and even if the assessment order has been passed, the same is required to be set aside and the matter is to be restored to the assessing officer for a fresh consideration. 10. Accordingly, the appeal is allowed. 11. The order passed in the writ petition is set aside and the writ petition is allowed and the order passed under Section 148A(d) of the Act dated 30th March, 2022 and the consequential assessment order dated 24.03.2023 are quashed and the matter is restored to the file of the assessing officer at the stage of the show cause notice dated 22.03.2022. 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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