9911796707
TMI Blog2023 (11) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... sed under Section 148A(d) of the Income Tax Act, 1961 (the Act), the impugned notice dated 23rd July 2022 issued under Section 148 of the Act to reopen the assessment for the assessment year 2014-15, the impugned assessment order dated 16th May 2023 passed under Section 147 read with Section 144 read with Section 144B of the Act, the impugned demand notice dated 16th May 2023 issued under Section 156 of the Act and the impugned penalty notice dated 16th May 2023 issued under Section 274 read with Section 271(1)(c) of the Act being ex-facie illegal, untenable, unsustainable and contrary to the provisions of the Act. 3. Respondent No. 1 issued notices dated 30th April 2021 and 17th May 2021 under Section 148 of the Act stating that he has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 148 of the Act. Thereafter the impugned notice dated 23rd July 2022 under Section 148 of the Act was issued. 4. Petitioner subsequently received a letter dated 2nd November 2022 informing that the case has been assigned to the National Faceless Assessment Centre, Income Tax Department for completion of assessment in a faceless manner in accordance with the procedure laid down in Section 144B of the Act. Thereafter, notices were issued to which again petitioner could not file reply within the time specified. But subsequently the Chartered Accountant of petitioner uploaded two letters of petitioner. Petitioner thereafter received a Show Cause Notice dated 17th April 2023 calling upon petitioner to show cause as to why an amount of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be brought to tax in the Petitioner's hands and not the entire sum as done by Respondent No. 3. The Petitioner submits that the said net income of Rs. 77,280 is less than the maximum amount which is not chargeable to income-tax for the assessment year in question and, accordingly, no income chargeable to tax has escaped assessment in the Petitioner's hands. Therefore, the impugned assessment order and the impugned notice issued under section 148 of the Act are bad in law and deserve to be quashed. 6. In the affidavit in reply filed through one Mr. Manish Kumar Thakur affirmed on 20th October 2023, there is no denial. The only stand taken is petitioner has an alternative remedy and all these grounds could be raised therein. In the affi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d accordingly no income chargeable to tax has escaped assessment in petitioner's hand. There is no denial in the affidavit in reply. 11. In the circumstances, we are inclined to allow the petition. We make Rule absolute in terms of prayer clause - (a) which reads as under : (a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ, order or direction in the nature of Certiorari under Article 226 of the Constitution of India calling for the records of the case leading to the issue of the impugned letter, passing of the impugned order, the issue of the impugned notice under section 148 of the Act, the passing of the impugned assessment order and the issue of the impugned demand notice and the impugned penalty n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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