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TMI Blog2023 (8) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... MADHYA PRADESH HIGH COURT] as held object behind insertion of Section 148A by the Legislature w.e.f. 01.04.2021 inter alia is to prevent rampant and casual issuance of notice u/s. 148 by the Revenue;to save unnecessary harassment to the assessee of being subjected to re-opening a case under Section 148 and to save the Revenue of the time and energy which may be vested pursuing frivolous and fruitless proceedings u/s 148. No live and proximate link between information received by Assessing Officer and formation of belief that income chargeable to tax has escaped assessment - As seen from the notice issued u/s. 148A(b) (Annexure P/2) dated 03.03.2023 that the same is accompanied by Annexure containing details of facts, figures and reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed u/s. 148A(d) of IT Act dated 20.03.2023 (Annexure P/6) and the consequential notice issued u/s. 148 on 20.03.2023 (Annexure P/7). 2.2 Essentially the ground of failure of Revenue to follow the due process of law before issuing the aforesaid notices and order has been raised. 2.3 For the sake of convenience, facts are taken from W.P. No.8854 of 2023. 3. Learned counsel for rival parties are heard on the question of admission so also final disposal. 4. The brief facts giving rise to the present case are that the petitioner being a partnership firm was issued with a notice u/s. 148A(b) of the IT Act on 03.03.2023 along with annexure detailing reasons for the Assessing Officer to come to an opinion that certain income p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 148A(b) of IT Act, noticed the petitioner to show cause as to why notice u/s. 148 be not issued as per the aforesaid information. 4.1 Thereafter, the petitioner vide Annexure P/3 on 09.03.2023 sought time for collection of documents and preparation and submission of reply, which was granted by issuance of a fresh notice u/s. 148A(b) of the IT Act vide Annexure P/4 dated 10.03.2023 asking the petitioner to submit a reply electronically on or before 13.03.2023. 4.2 Thereafter, the petitioner vide Annexure P/5 dated 13.03.2023 did not file any reply on merits but found fault with the information supplied along with the first show cause notice u/s. 148A(b) and sought specific information to enable the petitioner to respond. Pertine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Income Tax and another). Relevant extract of the said decision is reproduced below for ready reference and convenience: 7.2 The object behind insertion of Section 148A by the Legislature w.e.f. 01.04.2021 inter alia appears as follows :- (a) to prevent rampant and casual issuance of notice u/s. 148 by the Revenue; (b) to save unnecessary harassment to the assessee of being subjected to re-opening a case under Section 148; (c) to save the Revenue of the time and energy which may be vested pursuing frivolous and fruitless proceedings u/S 148. 6.1 In regard to other ground of there being no live and proximate link between information received by Assessing Officer and formation of belief that income char ..... X X X X Extracts X X X X X X X X Extracts X X X X
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