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TMI Blog2025 (5) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... sed before the assessing officer in the course of the proceedings subsequent to the order passed under Section 148A(d) of the Income Tax Act, 1961 dated 19th April, 2023. 2. During the pendency of the proceedings the assessment has been completed and the assessment order has been passed on 13.03.2025 which is sought to be brought on record by the appellant/assessee by way of a supplementary affidavit. This aspect would be considered in the later part of this judgment. 3. The assessee filed the writ petition challenging the order passed under Section 148A(d) on the ground that the assessing officer has sought to reopen the assessment in question on the very same ground and on the very same issue which is the subject-matter of the pending a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal is pending. During the pendency of the matter, the department filed a rectification application under Section 154 of the Act and an order was passed on 08.04.2019. Subsequent thereto, the assessee had filed an application under Section 154 of the Act for rectification on 13.04.2020 which is still pending and not disposed of. Several e-mails were sent to the assessing officer to decide such rectification application filed by the assessee. However, they were not favoured with any reply and, therefore, the assessee filed a grievance petition before the Grievance Redressal Authority and though it was stated that the matter is being looked into, nothing happened thereafter and, therefore, the notice issued under Section 148A(b) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons reliance was placed on the decision of the High Court of Bombay in Metro Auto Corporation -versus- Income-tax Officer and Others reported in (2006) 286 ITR 618 and the decision of the High Court of Delhi in Kamdhenu Enterprises Ltd. -versus- Income-tax Officer reported in (2023) 146 taxmann.com 417 (Delhi). Reference was also made to the decision of the Hon'ble Supreme Court of India in the case of M/s. S.M. Overseas Pvt. Ltd. - versus- Commissioner of Income Tax in Civil Appeal Nos.3612-3613 of 2012 dated 07.12.2022 for the proposition that during the pendency of the proceedings under Section 154 of the Act, it was not permissible on the part of the revenue to initiate the proceedings under Section 147/148 of the Act. 9. We have elabo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectified. Despite opportune, the assessee did not respond and the assessing officer came to the conclusion that it is an inadvertent mistake which is apparent from the record and, accordingly, passed an order dated 08.04.2019 under Section 154 of the Act. Thereafter, the assessee filed an application for rectification on 13.04.2020 requesting the assessing officer to rectify the rectification order dated 08.04.2019 by allowing set off loss against addition under Section 68 read with Section 115BBE of the Act. As rightly pointed out by the learned senior standing counsel for the revenue, the prayer sought for in the application filed by the assessee for rectification of the rectification order dated 08.04.2019 is a contention which is rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entities controlled and managed by Kailash Kumar Pattowari on 8.3.2022. 12. The reasons as set out in the said notice dated 25.3.2023 is by alleging that the assessee is a beneficiary of transactions accommodated by Kailash Kumar Pattowari. Thus, we find the reasons which have been set out for initiating the proceedings under Section 148A(b) are completely different and has no bearing upon in any of the proceedings which are pending or was disposed of. Therefore, the department was well within their jurisdiction to issue notice under Section 148A(b) of the Act and thereafter proceeded to pass order under Section 148A(d). So far as the decisions which have been referred to by the learned advocate appearing for the appellant/assessee which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of India. At this juncture, it would be relevant to take note of the decision in Sardari Lal & Co., wherein the Hon'ble Division Bench held that whether the question of taxability of income from a new source of income is concerned, which had not been considered by the assessing officer, the jurisdiction to deal with the same in an appropriate cases may be dealt with under Section 147/148 and under Section 263 of the Act, if requisite conditions are fulfilled. 13. With regard to the assessment order which is sought to be brought on record by the assessee by way of a supplementary affidavit dated 20.03.2025, we are unable to entertain any challenge to the assessment order for the reasons which have set out in the preceding paragraphs and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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