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TMI Blog2023 (10) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... the scheme of the Act a detailed procedure has been provided u/s 148 for issuance of notice whereafter the assessing authority has to determine, in the manner specified, whether income has escaped assessment and the defence of assessee, on all permissible grounds, remains open to be pressed at such stage. The ultimate determination made by the Assessing Authority under Section 147 for reassessment is otherwise subject to appeal under Section 246-A of the Act. Merits of the information referable to Section 148A thus remains subject to the reassessment proceedings initiated vide notice under Section 148 of the Act. It is for this reason that issues which require determination at the stage of reassessment proceedings and in respect of which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ble Ashutosh Srivastava , J. For the Petitioner : Raghubir Saran Agrawal For the Respondent : Gaurav Mahajan , Manu Ghildyal ORDER Heard Ms. Kavita Jha, learned counsel for the petitioner through video con ferencing and Sri Manu Ghildyal, learned counsel for the Income Tax Department. The challenge laid in this writ petition is to the impugned notice dated 30.03.2023 issued under Section 148A(b) of the Income Tax Act by the Respondent No.1 for the Assessment Year 2016-17 as also the order dated 26.04.2023 passed under Section 148A(d) of the Act and consequent initiation of the reassessment proceedings under Section 148 of the Act for the Assessment Year 2016-17. It is the case of the petitioner that it is a charit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8A(b) of the Act for the Assessment Year 2016-17. The petitioner is stated to have filed detailed reply to the notice under Section 148A(b) of the Act on 10.04.2023. The reply has not found favour with the Respondent No.1 and the impugned order has been passed on 26.04.2023 under Section 148A(d) of the Act. Learned counsel for the petitioner has argued that the impugned order passed by the Respondent No.1 is per se illegal and is liable to be set aside by this Court inasmuch as reassessment proceedings initiated merely on the basis of change of opinion is impermissible in law; there cannot be any information and/or suggestion in respect of escapement of income in the case of the petitioner which is the sine-qua-non for initiating action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... donations given by the assessee. There was no occasion for the assessee to reply to the same at that point of time. Even if the information is said to have been furnished by the assessee at the time of the original proceedings, the Assessing Officer had no occasion to consider the same in the light of the information which came subsequently to the knowledge of the Department in terms of the explanation to Section 147 of the Act. The ground for change of opinion canvassed on behalf of the assessee does not arise as no opinion could have been formed with reference to donations given by assessee. It is further contended that the consideration at the stage of passing order under Section 148A(d) is limited to ascertainment of information with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30.03.2023 under Section 148A(b) of the Income Tax Act on the ground that information suggests that income chargeable to tax for the Assessment Year 2016-17 has escaped assessment within the meaning of Section 147 of the Income Tax Act. As per report of Deputy Director Income Tax (Investigation) Unit-2, Meerut, during the course of the proceedings the assessee has not produced any supporting documentary evidences in respect of the donation given to the tune of Rs.3,44,55,000/- for the Financial Year 2015-16 relevant to Assessment Year 2016-17. The Income Tax Act, 1961 does not contemplate any detailed adjudication on the merits of information available with the Assessing Officer at the stage of passing order under section 148A(d) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India as challenge to such order would be available to an assessee while challenging the order passed in reassessment proceedings consequent to the notice issued under Section 148 of the Act. The Apex Court in the case of Anshul Jain Vs. Principal Commissioner, Income Tax, reported in (2002) 143 taxman.com 38 observed as under:- What is challenged before the High Court was the re-opening notice under Section 148A(d) of the Income Tax Act, 1961. The notices have been issued, after considering the objections raised by the petitioner. If the petitioner has any grievance on merits thereafter, the same has to be agitated before the Assessing Officer in the re-assessment proceedings. Under the circumstances, the High Court has rig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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