2023 (3) TMI 321 - HC - Income Tax

Reopening of assessment u/s 147 - Validity of order passed u/s 148A(d) - in the order passed u/s 148A(d), the only contention of the Petitioner that was noted was that the Petitioner had not been supplied with the sale deed along with the show cause notice - HELD THAT - AO has no objection if the order passed under Section 148A(d) of the Act as well as the notice issued u/s 148 of the Act are set aside. He assures and undertakes to this Court that the sale deed as well as the other relevant information/material shall be furnished to the Petitioner within two weeks. Keeping in view the aforesaid, the present writ petition is allowed and the impugned order passed under Section 148A(d) of the Act as well as the notice issued u/s 148 of the Act, are set aside. Respondents are directed to supply the relevant information/material to the Petitioner including a copy of the sale deed within two weeks. The Assessing Officer is directed to decide the matter afresh and pass a reasoned order u/s 148A(d) of the Act within four weeks thereafter.

Summary

Issues Involved:
Challenge to order under Section 148A(d) of the Income Tax Act, 1961 and notice issued under Section 148 of the Act for the Assessment Year 2013-14.

Analysis:
The writ petition challenged the order passed under Section 148A(d) of the Income Tax Act, 1961, and the notice issued under Section 148 of the Act, both dated 27th July, 2022. The petitioner contended that the order was a nonspeaking order that did not address the contentions raised. Specifically, the petitioner highlighted that the sale deed provided by the respondents was a 'corrupt file' that could not be opened on the petitioner's system. Despite requesting the respondents to re-supply the documents and information, they were never provided. The petitioner's argument regarding the non-supply of the sale deed was noted in the order, but it was deemed untenable without further discussion.

Upon hearing the arguments, the court issued notice to the respondents, who, through their advocate, expressed no objection to setting aside the order under Section 148A(d) and the notice under Section 148. They assured the court that the sale deed and other relevant information would be furnished to the petitioner within two weeks. In light of this, the court allowed the writ petition, setting aside the impugned order and notice. The respondents were directed to provide the necessary information, including the sale deed, within the specified timeframe. The Assessing Officer was instructed to reconsider the matter and issue a reasoned order under Section 148A(d) within four weeks thereafter.

Consequently, the writ petition was allowed, and the pending application was disposed of. The court left the rights and contentions of all parties open for further proceedings.