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TMI Blog2023 (12) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... Act"), and;. (ii) Notice dated 30.06.2022 (Annexure P/13) issued u/s. 148 of IT Act qua the assessment year 2014-15. 2. The fundamental ground of challenge to the aforesaid order and notice, Annexures P/12 and P/13 respectively, is non consideration of reply of petitioner before passing the order u/s. 148A(d) of the Amended IT Act and non compliance of order dated 04.05.2022 passed in Civil Appeal Nos.3005 to 3020 and 3602 to 3611 of 2022 by the Apex Court in Union of India and Ors. Vs. Ashish Agarwal, wherein following findings were rendered:- "10. In view of the above and for the reasons stated above, the present appeals are allowed in part. The impugned common judgments and orders [Ashok Kumar Agarwal v. Union of India, 2021 SCC OnL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncerned; Thereafter after following the procedure as required under Section 148-A may issue notice under Section 148 (as substituted). (iv) All defences which may be available to the assessees including those available under Section 149 of the IT Act and all rights and contentions which may be available to the assessees concerned and Revenue under the Finance Act, 2021 and in law shall continue to be available. 11. The present order shall be applicable Pan India and all judgments and orders passed by the different High Courts on the issue and under which similar notices which were issued after 1-4- 2021 issued under Section 148 of the Act are set aside and shall be governed by the present order and shall stand modified to the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner submitted reply in its show-cause notice dated 19.05.2022 seeking supply of legible copies since the material supplied alongwith show-cause notice dated 19.05.2022 was illegible. 7. 07.06.2022 Revenue supplied legible copies sought by petitioner. 8. 18.06.2022 Petitioner submitted detailed reply to show-cause notice dated 19.05.2022. 9. 30.06.2022 (Impugned order) Revenue passed the order u/s. 148A(d) of IT Act after observing that no reply to show-cause notice has been filed by petitioner. 10. 30.06.2022 (Impugned notice) Notice u/s. 148 of IT Act is issued to petitioner. 3.1 Aforesaid factual details palpably reveal that fresh notice u/s. 148A(d) was issued on 19.05.2022 in compliance of order of Apex Court. It is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show-cause notice dated 19.05.2022 was received in the office of respondents, and therefore, the Assessing Officer was well within his rights to pass the impugned order u/s. 148A(d) and issue the consequential notice u/s. 148 of amended IT Act. 5. At first blush, this contention of petitioner appears to be tenable. However, looking from the angle of concept of affording reasonable opportunity which is the foundational object behind Sec. 148A, it is seen that presently proceedings u/s. 148 have commenced in which the petitioner is being afforded reasonable opportunity of being heard. 5.1 Pertinently, amendment to the IT Act w.e.f. 01.04.2021 introduced an additional opportunity for being heard by prescribing issuance of show-cause notice u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the following terms:-
(i) The Assessing Officer is directed to consider the reply of petitioner to show-cause notice dated 19.05.2022, submitted after receiving legible copies and on consideration if it is found that reply is satisfactory, then the Assessing Officer is directed to drop proceedings u/s. 148A and recall the order u/s. 148A(d).
(ii) In case, the reply to Sec. 148A is not found satisfactory, then the Assessing Officer will be well within his powers to proceed u/s. 148 of amended IT Act.
(iii) While complying with the aforesaid direction No.1, the Assessing Officer shall not be influenced or prejudiced by the impugned order u/s. 148A(d) and impugned notice issued u/s. 148 of amended IT Act.
(iv) No order as to cost. X X X X Extracts X X X X X X X X Extracts X X X X
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