2022 (7) TMI 1318

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..... hich suggests that income chargeable to tax for the relevant assessment year has escaped the assessment within the meaning of Section 147 - HELD THAT:- Order has been passed u/s 148A(b) - as surprising to find that in the said order the officer has furnished information which is running to more than seven paragraphs. This information was not furnished to the assessee at the first instance and what .....

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..... on the Assessing Officer shall proceed to complete the assessment in accordance with law. The notice issued under Section 148A of the Act dated 07.04.2022 shall not be enforced.
THE HON'BLE JUSTICE T.S. SIVAGNANAM AND THE HON'BLE JUSTICE BIVAS PATTANAYAK For the Appellant : Mr. Himangshu Kr. Ray, For the State : Mr. Smita Das De ORDER T.S. Sivagnanam, J. By consent of the parties the appea .....

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..... ng Officer issued notice under Section 148A(b) of the Act on 16.03.2022 stating that he has information which suggests that income chargeable to tax for the relevant assessment year has escaped the assessment within the meaning of Section 147 of the Act. The notice stated that the details of the information and enquiry, if conducted, are enclosed with the notice in Annexure A. On receipt of the no .....

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..... This is a tabular statement. The assessee on receipt of the same had filed their response through e-proceedings on 24.03.2022. They have also attached various documents along with their response dated 24.03.2022. It is, thereafter, the order has been passed under Section 148A(b) of the Act. It is surprising to find that in the said order the officer has furnished information which is running to m .....

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..... er dated 07.04.2022 passed under Clause (d) of Section 148A of the Act as the basis for reopening and submit their objections within 10 days from the date of receipt of server copy of this order and on receipt of the affidavit of opposition the Assessing Officer shall proceed to complete the assessment in accordance with law. In the light of the above direction, the notice issued under Section 14 .....

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