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TMI Blog2022 (10) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Income Tax Act, 1961 (the Act) dated 28th July, 2022 for the assessment year 2014-15. Primarily the order was challenged on the ground of violation of principles of natural justice and procedural irregularity. The learned Single Bench was of the view that the assessing officer having passed an order setting aside certain reasons and simultaneously issuing a notice under Section 148 dated 28th July, 2022, it will be well open to the appellant to raise all contentions in the reassessment proceedings. Aggrieved by the said order the appellant is before us. We have heard Mr. R.N. Dutta, learned Advocate as well as Ms. Sutapa Roychowdhury, learned Advocate appearing for the appellant and Mr. Samarjit Roychowdhury, duly assisted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l factual aspects have been highlighted by the assessee, more importantly by stating that no account is maintained by the assessee in Axis Bank Limited, Burrabazar Branch. The assessee would state that they have a bank account with Axis Bank in Dalhousie Branch. Further it was stated that two persons who have been named in the notice issued under Section 148A(b) of the Act are totally strangers to the assessee and the assessee is not aware as to how they have been linked with the assessee's bank account that too when they do not have a bank account in the Axis Bank, Burrabazar Branch. Therefore, the assessee requested an pportunity to cross-examine the said persons before a final decision is taken. Further, the assessee specifically r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see was rejected and notice under Section 148 of the Act was issued. In our considered view, the stand taken by the assessing officer to deny an opportunity of personal hearing is not tenable. If credible information is available with the department such information has to be disclosed to the assessee so as to afford them an effective opportunity of submitting a reply. Having not done so, the proceeding is in violation of principles of natural justice. During the course of submission, learned Advocate appearing for the appellant submitted that notice issued under Section 148A(b) of the Act is barred by limitation. The learned Advocate was candid enough to state that such a ground was not raised by the assessee while their reply to the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order passed by assessing officer suffers from violation of principles of natural justice and as to how there has been procedural irregularity. Therefore, the decision of the Hon'ble Supreme Court is distinguishable on facts and cannot be applied to the case on hand. In the result, the appeal is allowed and the order passed in the writ petition is set aside. Consequently, notice dated 28th July, 2022 passed under Section 148A(d) of the Act is set aside and the matter is restored to the file of the assessing officer and the assessing officer is directed to afford an opportunity of personal hearing to the assessee and all relevant and credible information to enable the assesse to put forth the defence in an effective manner. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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