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TMI Blog2023 (6) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the respondents/revenue, accepts notice. 3.1 In view of the directions that we propose to issue, Mr. Bhatia says that he does not wish to file a counter-affidavit in the matter, and he will argue the matter, based on the record presently available to the court. 4. Therefore, with the consent of the counsel for parties, the writ petition is taken up for hearing and final disposal, at this stage itself. 5. This writ petition concerns Assessment Year (AY) 2019-20. 6. This writ petition is directed against order dated 30.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 [in short, "Act"]. Besides this, challenge is also laid to the consequential notice dated 31.07.2022 issued under Section 148 of the Act. 6.1 In addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings for AY 2019-20. 9. As a matter of fact, Mr Jain says that the regular assessment carried out in AY 2018-19, and scrutiny assessment carried out in AY 2020-21, also dealt with the issues which are subject matter of the AY with which the instant writ petition is concerned, i.e., 2019-20. 10. In sum, it is Mr Jain's contention that these aspects, which were put to the AO by the petitioner in his communication dated 13.06.2022, have not been considered by the AO while passing the order dated 30.07.2022, under Section 148A(d) of the Act. 11. Mr. Bhatia says, insofar as the first contention advanced by Mr Jain is concerned, that the same is unsustainable in law. It is Mr Bhatia's say since limitation had not expired at the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce according to Mr Jain, assessment order has not been passed, it would be best, if the AO were to advert to the record concerning the earlier AYs before passing the assessment order. It is ordered accordingly. 18. We are conscious of the fact that the rule of res-judicata does not apply, i.e., that each AY is different. That said, if the reasons for reopening are consistently similar or the same, the AO needs to apply the principle of consistency, before passing the assessment order. [See Radhasaomi Satsang v CIT (1992) 193 ITR 321 (SC)] 19. The AO will, thus, accord personal hearing to the authorized representative of the petitioner before he proceeds further. 20. For this purpose, the AO will issue a notice to the petitioner, which wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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