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TMI Blog2022 (6) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... s has issued instructions/ Circular F.No.225/101/2021-ITA-II on 23.04.2022, which was followed by a personal affidavit of the Revenue Secretary on behalf of Union of India. As prima facie, the impugned order dated 31.03.2022 under Section 148A(d) passed by the respondent No.3 appears to attract the aforesaid circular and required action as per personal affidavit on behalf of the Union of India. Therefore, we direct the respondent No.1 to ensure that appropriate proceeding in accordance with law is initiated against the erring officers. Considering the facts and circumstances of the case and the statement made by the respondent No.2 in paragraph-7 of the personal affidavit, the impugned order under Section 148A(d) of the Income Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petition) passed by the assessing authority for the Assessment Year 2018-19 under Section 148A(d) against the petitioner as also the notice under Section 148 dated 31.03.2022 (Annexure 5 to the writ petition); 3. The impugned notice dated 23.3.2022 under clause (b) of Section 148A of the Income Tax Act, 1961 (hereinafter referred to as the 'Act, 1961') for the assessment year 2018-19 was issued by the respondent no. 3 to the petitioner on the basis of information available i.e. 'purchase of immovable property more than 20,00,000/-' and accordingly required the petitioner to explain the nature and source of above transaction along with documentary evidences. The petitioner filed a reply dated 30.3.2022 explaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce under Section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment. Clause (d) of Section 148A of the Act provides that on the basis of material available on record including reply of the assessee, the Assessing Authority shall decide as to whether or not it is a fit case to issue a notice under section 148. 6. Thus, under Section 148A of the Act, 1961, enquiry is to be conducted by the Assessing Officer with respect to the information received by him, show cause notice is to be issued by him to the assessee on the basis of that information and the order under clause (d) is to be passed by him with reference to the information received. 7. Under the circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which also reflects abuse of power by the concerned officers. 6. Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes has issued instructions/ Circular F.No.225/101/2021-ITA-II on 23.04.2022, which was followed by a personal affidavit of the Revenue Secretary on behalf of Union of India stating in paragraph-10 of the affidavit as under: 10. It is further respectfully submitted that even though a large number of assessments were carried out efficiently and effectively, yet, recognising the difficulties faced by the tax payers, the Central Board of Direct Taxes issued instruction F. No. 225/101/2021/-ITA-II, dt. 25/04/22, for dealing with taxpayers grievances. The local committee ascertains wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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