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TMI Blog2023 (6) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer under section 148A(d) of the Income Tax Act, 1961 in respect of Assessment Year 2018-2019. It is further prayed to set aside notice of even date issued under section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). 3. The relevant facts to be noticed are inter alia that the petitioner-firm, filed its return of income for the Assessment Year 2018-2019 on 30.10.2018 declaring total income of Rs. 4,55,01,360/-. The respondent Income Tax authorities issued notice under section 148A(b) of the Act on 21.3.2022 calling upon the petitioner to show cause as to why notice under section 148 of the Act should not be issued. The petitioner was asked to furnish its response on or before 28.03.2022. 3.1 As per the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice and was also given period of 7 days as required under the provisions of law. 4.1 According to the respondent, the assessee failed to reply and the respond of the assessee was not visible on the portal. Thereafter, as per section 148A of the Act, notice under section 148 came to be issued to the petitioner and that there was no other option but to issue notice as the proceedings were getting time barred. It was submitted that once the procedure was followed, it was not open for the petitioner to complaint about the breach of principles of natural justice. According to the respondent, the case of the petitioner that the order under section 148A(d) of the Act was in violation of principle of natural justice, was misconceived. 5. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of above discussion and reasons, the impugned order dated 30.03.2022 passed under section 148A(d) of the Act and notice of even date passed under section 148 of the Act, are hereby set aside only on the ground that the petitioner was deprived of opportunity pursuant to notice dated 21.3.2022 under section 140A(b) of the Act. 6.1 The following further directions are issued, (i) The proceedings are remanded to the competent authority of the respondent. (ii) The competent authority of the respondents shall grant opportunity to the petitioner to file its reply to notice dated 21.03.2022 issued by the Assessing Officer under section 148A(b) of the Income Tax Act, 1961 in respect of Assessment Year 2018- 2019 allowing the petitioner two wee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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