TMI Blog2023 (5) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... tion presumably on the ground that no interim order was in force in the writ petition. The opportunity afforded at the first instance should be an effective opportunity because the power of reopening of an assessment is a power, which is to be sparingly used for adequate reasons. Therefore, we are convinced to hold that there has been violation of principles of natural justice. Appeal is allowed and the order passed in the writ petition is set aside and the writ petition is allowed and the order passed u/s148A(d) and the assessment order dated 22nd March, 2023 are set aside and the matter stands restored to the file of the respondents/Assessing Officer at the stage of the show-cause notice under Section 148A(b). Assessee is directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e holidays. Nevertheless, with whatever records, which were there in their possession, an interim reply was sent on 17th March, 2022. The respondents had passed the order under Section 148A(d) of the Act on 30th March, 2022, which was impugned in the writ petition. 4. On a perusal of the said order, we find that there is no discussion about the reply filed by the appellant but certain figures, which have been mentioned in the reply, have been noted in the order dated 30th March, 2022. However, there is a fundamental error in the decision making process because the show-cause notice dated 15th March, 2022 states that information, as received from sources that the assessee have had a purchase transaction with two parties and they were dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ petition presumably on the ground that no interim order was in force in the writ petition. 8. Be that as it may, the opportunity afforded at the first instance should be an effective opportunity because the power of reopening of an assessment is a power, which is to be sparingly used for adequate reasons. Therefore, we are convinced to hold that there has been violation of principles of natural justice. 9. For the above reasons, the appeal is allowed and 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 and the assessment order dated 22nd March, 2023 are set aside and the matter stands restored to the file of the respondents/Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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