TaxTMI 
TaxTMI 
2024 (7) TMI 1555
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....ng main prayers:- "a. Issue a writ, order or direction in the nature of Certiorari quashing the Impugned Notice dated 20.04.2024 u/s 148 of the IT Act, issued by the Respondent No. 3 with prior approval of Respondent No. 2 (Annexure No. 3). b. Issue a writ, order or direction in the nature of Certiorari quashing the Impugned Order dated 20.04.2024 passed by the Respondent No. 3 u/s 148A(d) of the IT Act (Annexure No. 2); c. Issue a writ, or direction in the nature of Certiorari quashing the Impugned Show Cause Notice dated 27.03.2024 issued by the Respondent No. 3 u/s 148A(b) of the IT Act (Annexure No. 1); d. Issue a writ, order or direction in the nature of Mandamus directing the Respondents t....
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....duce relevant documents and accounts in support of the returns filed by the petitioner. The petitioner filed his reply to the notice. Thereafter, the Assessing Officer passed an order under Section 143(3) of the Act on 02.09.2021 wherein certain additions were made to the income that was declared by the petitioner on the basis of unexplained cash and on account of excess stock not recorded in the books of accounts. The petitioner preferred an appeal on 30.09.2021 before the Commissioner of Income Tax against the Assessment Order dated 02.09.2021. During the pendency of the appeal, the Revenue Audit raised an objection to the Assessment Order dated 02.09.2021 that the Assessment has not been conducted in a manner prescribed by the Act and th....
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....rned counsel for the petitioner has also placed reliance upon a Circular issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on 22.08.2022 regarding uploading of data on functionalities/portal of the Income Tax Department and Guidelines for issuance of notice under Section 148 of the Income Tax Act. 6. Learned counsel for the petitioner has read out the amended instructions especially instruction relating to the assessee making a request for personal hearing to be respected and reasonable opportunity to be given to the assessee. 7. Learned counsel appearing for the respondents no. 2 and 3, however, has referred to a judgement rendered by the High Court of Kerala at Ernakulam in the ....
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....." 9. From the judgement of the High Court of Kerala at Ernakulam, it is not clear at all where the High Court of Kerala has held that the respondent can ignore the Circular dated 22.08.2022 or even the Circular dated 01.08.2022 issued by the Central Board of Direct Taxes. 10. Learned counsel for the respondents, at this stage, has pointed out that he has only cited the judgement of Kerala High Court to show that the objection taken by the petitioner with regard to Audit Objections not being considered to be an information that can be relied upon for issuance of a show cause notice under Section 148A(b) was untenable. 11. Learned counsel appearing on behalf of the respondents no.2 & 3 has also cited a judgement by the Coordinate Bench o....