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TMI Blog2024 (2) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... ly of Petitioner, the Respondent was not satisfied. Hence, a reasoned order was passed u/s 148 A(d) of the Act, after following the due procedure. Hence, prayed for dismissal of the petition. HELD THAT:- The issue involved in the present petition is no more res integra. In similar set of facts and circumstances, this Court delivered a Judgment in case of Satguru Sai Extrusions Pvt.Ltd., V/s. Union of India [ 2024 (2) TMI 50 - BOMBAY HIGH COURT] holding that as per the language of sub-clause (a), the Assessing Officer, before issuing any notice u/s 148-A, shall conduct an enquiry, if required, with the prior approval of the specified authority. The acts to be performed by the Assessing Officer would include conducting of any enquiry, if requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n prescribed period. Revenue Authority contended that as per investigation, the Petitioner found evading the Income Tax under High Risk Transaction CRIU/ VRU category during search and seizure undertaken u/s 132 of the Act, 1961 and during post search investigation, it was revealed that the Petitioner had booked Resort and Club for wedding event of his daughter and made payment by cheque and cash. Therefore, on 28.03.2023, the Petitioner was served with the notice under Section 148-A of the Act (Annexure P-1) claiming escapement of income chargeable to tax for the assessment year 2019-2020. Along with the notice the Petitioner was also supplied with information forming basis of notice under Section 148A(b). The Petitioner responded to said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us to quash and set aside show cause notice dated 28th March, 2023, issued under Section 148-A of the Income Tax Act, 1961 as well as the Order dated 10th April, 2023 passed therein. 4. The learned counsel for the petitioner submits that the Petitioner is an assessee under the Income Tax Act, 1961(for sake of brevity hereinafter referred as Act ) and regularly submitting Income Tax Return each and every year. The Petitioner s wife is running the Proprietary concern firm in the name of Mansukh Sarees . The Petitioner is working in the said firm on salary basis. The Petitioner is also earning income from some properties. The Petitioner furnished returns for the year 2019-2020 and disclosed all sources of income. On 27th and 28th April, 2019, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /Special Civil Application No. 17321 of 2022 and other bunch of applications dated 07.02.2023. (iv) Judgment dated 29.03.2022 in Writ Petition No. 1334 of 2021 passed by the Division Bench of this Court (Coram: K. R. Shriram and N. J. Jamdar JJ.) 6. On the other hand, Mr. Sharma, the learned counsel for the Respondents submits that the notices dated 28.03.2023 issued u/s 148-A (b) and the order dated 10.04.2023 u/s 148-A (d) of the Income Tax Act for the year 2019-2020, are legal and proper. The revenue authority received some confidential information in respect of tax evasion by the Petitioner under the category of High Risk Transaction CRIU/ VRU , during search and seizure undertaken u/s 132 of the Act, 1961 on Niyati Group and related en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er going through the reply of Petitioner, the Respondent was not satisfied. Hence, a reasoned order was passed on 10.04.2023 u/s 148 A(d) of the Act, after following the due procedure. Hence, prayed for dismissal of the petition. 7. The issue involved in the present petition is no more res integra. In similar set of facts and circumstances, this Court delivered a Judgment on 08th January, 2024 in Writ Petition No. 10075 of 2023 in case of Satguru Sai Extrusions Pvt.Ltd., V/s. Union of India, holding that as per the language of sub-clause (a), the Assessing Officer, before issuing any notice u/s 148-A, shall conduct an enquiry, if required, with the prior approval of the specified authority. The acts to be performed by the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the said marriage. According to the Petitioner, he disclosed his entire income for the year 2018-2019 and all source of income to tax and filed ITR within prescribed period. However, the Respondent-Revenue Authority contended that as per investigation, the Petitioner found evading the Income Tax under High Risk Transaction CRIU/ VRU category during search and seizure undertaken u/s 132 of the Act, 1961 at Niyati Group related to entries dated 14.12.2022 and during post search investigation, it was revealed that the Petitioner had booked Corinttrians Resort and Club (Niyati Hotels and Resort Pvt.,Ltd.,) for 27th 28th April, 2018 for wedding event of his daughter Bhagyashree son in law Akshay Jain in the name of Petitioner and made payme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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