9911796707
TMI Blog2023 (4) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by this Court restraining him or directing him to keep abeyance from the proceeding and by referring to Section 153 of the Act the assessment has been completed. Various dates have been stated in the preceding paragraphs to show how the assessee has been dealt with by the assessing officer in the matter - we are confined to the aspect that there has been violation of principles of natural justice. The manner in which the reassessment proceeding has been taken through by the assessing officer is thoroughly flawed. The fundamental error committed by the AO in not providing the third party information, which was the basis for issuance of the show cause notice apart from making available those third parties for cross-examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 147 of the Income Tax Act, 1961 (for short the Act ) and what was impugned in the writ petition was an order passed under Section 148A(d) of the Act dated 25th March, 2022 and the reassessment order is not being the subject matter of challenge in the writ petition, the Court held that it cannot go into the merits of the reassessment order. The correctness of the order passed in the writ petition is being challenged in this appeal. 2. We have elaborately heard the submission made on behalf of the learned counsel for the parties. 3. Though the facts are all complicated, all that we are to see that the appellant had been afforded reasonable opportunity of hearing by the authority in the reassessment proceeding. The reassessment p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on receipt of the said letter dated 21st March, 2022 did not reject the request or accede to the request made by the assessee but proceeded to pass an order under Section 148A(d) dated 25.03.2022 which was impugned in the writ petition. Interestingly, in the said order the assessing officer probably was of the view that an opportunity of hearing was required to be given to the assessee and thereafter stated that if the assessee wishes to cross-verify/cross-examine the evidences in respect of the said information, they may do the same after taking prior appointment from the assessing officer. After having stated this the assessing officer proceeded to hold that from the surveillance data and the analysis by the Investigation Directorate i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ception is bad in law. No reply is given to the assessee but another notice under Section 142(1) dated 2nd March, 2023 has been issued along with annexures. Thereafter, the assessee submits another representation on 8th March, 2023 pointing out once again that the statements of a third party having not been given and opportunity to cross-examine those third parties is not being provided to the assessee. The assessee also specifically informed that they have been left with no option but to file a writ petition before the Court and, accordingly, a writ petition was filed on 9th March, 2023. However, the matter was listed on 17th March, 2023 for hearing but could not be taken up for hearing. Ultimately on 13th April, 2023 the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceeding has been taken through by the assessing officer is thoroughly flawed. The fundamental error committed by the assessing officer in not providing the third party information, which was the basis for issuance of the show cause notice apart from making available those third parties for cross-examination by the assessee when statements recorded by them have been relied upon for issuance of the show cause notice, more particularly, in spite of specific request made by the assessee in this regard. That apart, after passing the order under Section 148 of the Act the assessing officer could not have stated that if the assessee wishes to cross-verify/cross-examine the evidences they may do so after taking prior appointment from him. In fact, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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