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2022 (8) TMI 815 - HC - Income TaxReopening of assessment u/s 148 - Impugned order under Section 148A(d) has been passed on the ground that no reply has been submitted - HELD THAT - The petitioner has filed a copy of screen-shot of uploading his reply dated 29.03.2022 which appears at page 25 of the writ petition. Thus the impugned order passed by the respondents prima facie appears to be erroneous. Sri Gaurav Mahajan learned counsel for the respondent Nos.2 and 3 prays for and is granted a week s time to file short counter affidavit in which the respondents shall specifically state as to whether petitioner has submitted reply dated 29.03.2022 and whether it is available on the portal. Put up as a fresh case before the appropriate bench on 02.08.2022. As an interim measure it is provided that the impugned notice under Section 148 and the impugned order under Section 148A(d) of the Act 1961 shall be kept in abeyance till the next fixed.
Issues:
Challenge to impugned orders under Section 148A(d) and Section 154 of the Income Tax Act, 1961 based on alleged non-submission of reply by petitioner. Analysis: The petitioner filed a writ petition seeking the quashing of the impugned orders dated 30.03.2022 under Section 148A(d) and 06.06.2022 under Section 154 of the Income Tax Act, 1961. The petitioner claimed to have submitted a reply to the notice under Section 148A of the Act dated 22.03.2022 on 29.03.2022. However, the impugned orders were passed stating that no reply was received. The petitioner presented a copy of the screen-shot of uploading the reply, indicating a potential error in the respondent's decision. The court noted this discrepancy and directed the respondents to file a counter affidavit clarifying whether the petitioner's reply dated 29.03.2022 was submitted and available on the portal. The matter was scheduled for further hearing on 02.08.2022. Interim Relief: As an interim measure, the court ordered that the impugned notice under Section 148 and the impugned order under Section 148A(d) of the Income Tax Act, 1961, be stayed until the next hearing date. This interim relief was granted to maintain the status quo pending a detailed examination of the petitioner's claims and the respondent's counter affidavit.
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