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TMI Blog2022 (3) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... has been laid down under section 148-A which is required to be adhered to by the AO after 1/04/2021 i.e. the date on which the Finance Act, 2021 came into force. The parties were heard and during the course of hearing, the counsel for respondent/revenue Shri Sanjay Lal produced a letter dated 24/02/2022 bearing no. 1002 issued by Income Tax Officer - 3 (1) of Bhopal which was addressed to the counsel for the revenue and in the said letter it was stated that though in the notice which was issued to the petitioner herein, the date was mentioned as 31/03/2021 but, the system of the office of the respondents revealed that the Email to the petitioner was infact sent on 16/04/2021. Thus, the counsel for respondent does not dispute that the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present petition has been filed by the petitioner while praying for grant of following reliefs:- I. To issue a Writ in the nature of Certiorari or any other appropriate writ order or direction, thereby quashing 'the impugned notice no. ITBA/AST/S/148/2020-21/1032088407 (1) dated 31.03.2021 (served through email on 16.04.2021) (Annexure P/1) and the impugned notice no.ITBA/AST/F/142(1)/2021-22/1037509888(1) dated 6.12.2021 (Annexure P/6), for being void and illegal; II. To issue a Writ in the nature of Certiorari or any other appropriate writ order or direction, thereby quashing and setting aside the impugned Explanation to Clause (A) (a) of Notification No. 20/2021, dated 31.03.2021 (Annexure P/2) for being void and illegal; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the procedure laid down in section 148-A, a full fledged enquiry ought to have been conducted by giving opportunity of hearing to the petitioner/assessee. Thus, according to the petitioner no notice directly under section 148 of the Act, 1961 could have been issued on 16/04/2021 when the old section 148 stood omitted upon insertion of new section 148-A which came into force with effect from 1/04/2021. Thus, the petitioner submits that the impugned notice which is contained in Annexure P/1 dated 31/03/2021 (served through Email on 16/04/2021) be quashed. The petitioner has also sought quashing of the notice dated 6/12/2021 which is contained in Annexure P/6 as well as the notification dated 31/03/2021 contained in Annexure P/2 and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of the proceedings under this section, irrespective of the fact that the provisions of section 148A have not been complied with. . 41. For section 148 of the Income-tax Act, the following section shall be substituted, namely:-- 148. 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 income or the income of any other person in respect of which he is assessable under this Act during the previous year corresp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enquiry, if required, with the prior approval of specified authority, with respect to the information which suggests that the income chargeable to tax has escaped assessment (b) provide an opportunity of being heard to the assessee, with the prior approval of specified authority, by serving upon him a notice to show cause within such time, as may be specified in the notice, being not less than seven days and but not exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books of account or documents, seized in a search under section 132 or requisitioned under section 132A, in case of any other person on or after the 1st day of April, 2021, pertains or pertain to, or any information contained therein, relate to, the assessee. Explanation.--For the purposes of this section, specified authority means the specified authority referred to in section 151. 4. The aforesaid newly inserted section 148-A now specifically provides for issuance of a notice if the Assessing Officer takes a decision to initiate re-assessment and therefore, a procedure has been laid down under section 148-A which is required to be adhered to by the Assessing Officer after 1/04/2021 i.e. the date on which the Finance Act, 2021 came i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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