TMI Blog2023 (12) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue by contending that neither soft nor hard copy of any reply to 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. HELD THAT:- 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. Pertinently, amendment to the IT Act w.e.f. 01.04.2021 introduced a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stands disposed of 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. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended Section 148 of the IT Act, which were the subject-matter of writ petitions before the various respective High Courts shall be deemed to have been issued under Section 148-A of the IT Act as substituted by the Finance Act, 2021 and construed or treated to be show-cause notices in terms of Section 148-A(b). The assessing officer shall, within thirty days from today provide to the respective assessees information and material relied upon by the Revenue, so that the assessees can reply to the show-cause notices within two weeks thereafter: (ii) The requirement of conducting any enquiry, if required, with the prior approval of specified authority under Section 148-A(a) is hereby dispensed with as a one-time measure vis- -vis those no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 9000 appeals. We also observe that the present order shall also govern the pending writ petitions, pending before various the High Courts in which similar notices under Section 148 of the Act issued after 1-4-2021 are under challenge. 3. Bare facts giving rise to the present case are detailed below in chronological manner:- S.No. Date Event 1. w.e.f. 01.04.2021 Finance Act, 2021 inter alia inserts Sec. 148A in the IT Act affording additional opportunity of being heard besides the one prescribed in Sec. 148 IT Act in cases pertaining to income escaping assessment. 2. 16.04.2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 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 not disputed that material supplied to petitioner alongwith the said show-cause notice dated 19.05.2022 was not legible, which is evident from the admission of Revenue that legible copies in support of show-cause notice dated 19.05.2022 were supplied to petitioner vide Annexure P/10 dated 07.12.2022. However, the bone of contention between the rival parties is that reply to show-cause notice dated 19.05.2022 submitted by petitioner on 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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/s. 148A before commencing proceedings u/s. 148 of amended IT Act. Thus, after introduction of Sec. 148A under the amended IT Act, the assessee is vested with statutory right of being heard by way of issuance of notice followed by affording of reasonable opportunity to submit reply and corresponding obligations on the part of Assessing Officer to consider reply and thereafter pass orders u/s. 148A(d). 6. What comes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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