9911796707
TMI Blog2024 (2) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... for AY-2014-15. 2. Having heard the counsels and considering the notices and orders, we do not need to go into too many details. Paragraphs 4(K) and (L) of the petition reads as under: K) Respondent No. 1 passed the order dated July 26, 2022 under section 148A(d) of the Act without providing any further details to the Petitioner. Respondent No. 1 alleged that based on the Supreme Court judgement notices issued under unamended section 148 of the Act were construed or treated as a show cause notice in terms of section 148A(b) of the Act and hence, the re-assessment proceedings are valid as per the provisions of the Act. Further, Respondent No. 1 allegedly relied on explanation 1 to section 148 of the Act to suggest that income chargeable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent No. 1 held that the Petitioner's case is not considered a fit case to issue the notice under section 148 of the Act and the order is passed after obtaining approval from the competent authority. Hence, Respondent No. 1 dropped the re- assessment proceedings vide his order dated July 26, 2022. (L) Surprisingly, Respondent No. 1 passed the impugned order dated July 31, 2022 under section 148A(d) of the Act which is identical to the order dated July 26, 2022 passed earlier under section 148A(d) of the Act from paragraph 1 to 9. Thereafter, Respondent No. 1 took a complete contrary stand than what was already taken by him in the order dated July 26, 2022 under section 148A(d) of the Act. Respondent No. 1 referred to the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amended section 148A(d) of the Act. The Petitioner submits that Respondent No. 1 after passing the order dated July 26, 2022 under section 148A(d) of the Act dropping the reassessment cannot pass the impugned order on July 31, 2022 taking a complete contrary stand than what was already taken by him earlier as there is no provision in the Act for Respondent No. 1 to again pass another order under section 148A(d) of the Act. Hence, the subsequent impugned order under section 148A(d) and the impugned notice are bad in law and should be quashed on this ground alone." 5. In paragraph 5.6 of the affidavit in reply response to Ground (L) of the petition has been given which reads as under: 5.6. With reference to the contents of para no. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board from time to time. (ii) Any final objection raised by the C&AG to the effect that the assessment in the case of the assessee for the relevant A.Y. has not been made in accordance with the provisions of this Act". The purpose of issuing notice u/s. 148 is to make assessment/reassessment or re-computation u/s. 147 of the Act. The provisions of section 147 are invoked when any income chargeable to tax has escaped assessment and the AO may subject to the provisions of section 148 to 153 assess to re-assess such income. Therefore, whereas the provisions of section 148 of the Act are kicked off for assessment/reassessment/re-computation us. 147 of the Act the proviso to section 148 provides following conditions which needs to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances, respondents having once held it was not a fit case for issuing notice under Section 148 of the Act, in our view, cannot change that opinion without any basis. Therefore, petition is allowed 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 a Writ in the nature of Certiorari, of any other appropriate Writ, order or direction under Article 226 of the Constitution of India, calling for the records of the Petitioner's case and after examining the legality and validity thereof quash, cancel and set aside the impugned show cause notice dated May 30, 2022 being Exhibit H, the impugned order dated July 31, 2022 being Exhibit P and the impugned notice dated J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 31st July 2022 in paragraph 8 the same Amit Kumar records, "................ However, not found tenable as the assessee has not provided the supporting documents to justify its claim. Therefore, I am satisfied that it is a fit case of issue of notice under Section 148 of the Act and the amount of income escaped assessment in this case is Rs. 77,20,00,000/- which is not explained............." 10. In both these orders dated 26th July 2022 and 31st July 2022, the said Amit Kumar has also stated in paragraph 9 as under: Paragraph 9 of order dated 26th July 2022 reads as under: 9. In the light of the above facts and on the basis of material available on record, order u/s 148A(d) of the I. T. Act, 1961 is being passed in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
