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TMI Blog2022 (12) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... son concerned to submit reply, whereafter the assessing authority upon receipt of approval from the specified authority is mandated to pass an order under Section 148A(d) of the Act, whether the case is fit for reopening or not. Once it is decided that it is a case fit for reopening, consequential notice under Section 148 of the Act is issued. Thus the order under Section 148A(d) of the Act is at a stage prior to issuance of notice under Section 148 of the Act. Unless glaring omissions are demonstrated or the conditions precedent for exercise of the power to reopen assessment are not complied with, a writ Court would not ordinarily interfere with an order passed under Section 148A(d) of the Act inasmuch as the proceedings is at a very na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details of information and enquiry were enclosed to the said notice as an Annexure. 4. Petitioner submitted reply. However, by the impugned order dated 08.04.2022 reply of the petitioner was not accepted. Deciding that it is a fit case for issuance of notice under Section 148 of the Act, the impugned order was passed mentioning that prior approval was obtained from the specified authority. 5. According to learned counsel for the petitioner, respondent No.1 had gone beyond the four transactions mentioned in the Annexure to the notice dated 22.03.2022. Respondent No.1 had gone into the turnover of the petitioner as declared in its return. Had this aspect been brought to the notice of the petitioner by way of the notice, petitioner woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2022 to which learned counsel for the petitioner submits that the impugned order was passed thereafter. 8. We have given our thoughtful consideration to the rival submissions made at the bar. 9. This is a case of proposed reassessment. In view of the newly inserted Section 148A in the Act, there has been a paradigm shift in the procedure followed for reassessment under Section 147 of the Act. Prior to issuance of notice under Section 148 of the Act, a notice under Section 148A(b) of the Act is required to be issued enabling the person concerned to submit reply, whereafter the assessing authority upon receipt of approval from the specified authority is mandated to pass an order under Section 148A(d) of the Act, whether the case is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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