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TMI Blog2024 (6) TMI 1462X X X X Extracts X X X X X X X X Extracts X X X X ..... iorari or a writ in the nature of certiorari or any other appropriate writ, order or direction for quashing and setting aside the impugned notice u/s 148 26.03.2024 for AY 2017-18 annexed herewith at Annexure 'D. (B) Pending admission, hearing, and disposal of this petition, ad-interim relief be granted and the Respondent be ordered to restrain from enforcing compliance of the impugned notice u/s 148 dated 26.03.2024 for AY 2017-18 annexed herewith at Annexure 'D'. (C) Award the cost of this petition. (D) Grant such other and further reliefs as this Hon'ble Court deems fit. " 2. The brief facts of the case are as under:- 2.1 The petitioner filed return of income for the assessment year 2017-2018. 2.2 A search und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner so as to assume the jurisdiction to initiate the reassessment proceedings under Section 147 of the Act. 4.2 In support of his submissions, the reliance was placed on Circular No.24/2015 dated 31.12.2015 issued by the CBDT, wherein relying upon the decision of Hon'ble Apex Court in the case of Commissioner of Income Tax Iii Vs. M/s. Calcutta Knitwears reported in [2014] 43 taxmann.com 446 (SC), the CBDT has held that the satisfaction note of searched person should be issued as per the guidelines issued by the Hon'ble Supreme Court in the then existing provision under Section 158BC and thereafter under Section 153C of the Act. 4.3 Learned Senior Advocate Mr. Patel has also placed on record the affidavit of the petitioner stating that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with paragraph 5 of the Circular, which deals with regularization of communications without DIN, this can only seek to regularize the failure to generate a DIN, but yet the requirements of paragraph 3 of the Circular will still remain contravened and consequently, the order dated 28th September 2021 ought to be treated as invalid and never issued; (d) The said Circular also applies to the satisfaction note dated 13th July 2021 issued by respondent no.1. The satisfaction note will fall within the scope of paragraph 2 of the Circular as a communication of the specified type issued to any person. In the case of the satisfaction note no Gauri Gaekwad 30/50 WP-2595-2021 & ORS.doc regularization dated 13th October 2021 has been issued; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in the year 2024. Therefore, there was inordinate delay in initiation of the reopening proceedings. 5. Per contra, learned Senior Standing Counsel Mr.Karan Sanghani appearing for the respondent on advance copy submitted that the respondent shall regularize the satisfaction note by providing the date and the DIN number as observed by the Hon'ble Bombay High Court while analyzing the Circular of 2019. 5.1 It was further submitted that the satisfaction note uploaded on the portal cannot be said to be the communication as it was the part of accompanying of the notice under Section 148 of the Act which was bearing a DIN number and date. 5.2 With regard to inordinate delay, it was submitted that the Circular of 2015 was issued on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... digm shift of the reassessment proceedings giving a go-bye to the earlier block assessment and thereafter the provisions under Section 153A read with Section 153C for reopening of the past 6 or 10 assessment years on the basis of the material found during the course of search. Section 148 of the Act reads as under:- 148. Issue of notice where income has escaped assessment. Before making the assessment, reassessment or recomputation under section 147, and subject to the provisions of section 148A, the Assessing Officer shall serve on the assessee a notice, along with a copy of the order passed, if required, under clause (d) of section 148A, requiring him to furnish within such period, as may be specified in such notice, a return of his in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Driveshafts (India) Ltd vs Income Tax Officer And Ors reported in (2003) 259 ITR 19 is now given a form of statutory provisions under Section 148A of the Act. 8.1. On perusal of the section 148 of the Act, there is no provision to give a copy of satisfaction note recorded by the Assessing Officer along with the notice under Section 148 of the Act. The Assessing Officer has uploaded the satisfaction note which is an internal communication sent along with the proposal which is evident from the communication dated 26.2.2024 addressed by the Assessing Officer to the Principal Commissioner of Income Tax which clearly shows the enclosure as a satisfaction note. The said satisfaction note therefore, cannot be said to be communication as contemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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