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TMI Blog2024 (7) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in the nature of Certiorari quashing the Impugned Notice dated 20.04.2024 u/s 148 of the IT Act, issued by the Respondent No.3 with prior approval of Respondent No.2 (Annexure No.3). b. Issue a writ, order or direction in the nature of Certiorari quashing the Impugned Order dated 20.04.2024 passed by the Respondent No.3 u/s 148A(d) of the IT Act (Annexure No.2); c. Issue a writ, or direction in the nature of Certiorari quashing the Impugned Show Cause Notice dated 27.03.2024 issued by the Respondent No.3 u/s 148A(b) of the IT Act (Annexure No.1); d. Issue a writ, order or direction in the nature of Mandamus directing the Respondents to supply to the Petitioner certified copies of the entire record of the assessment proceedings as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is reply to the notice. Thereafter, the Assessing Officer passed an order under Section 143(3) of the Act on 02.09.2021 wherein certain additions were made to the income that was declared by the petitioner on the basis of unexplained cash and on account of excess stock not recorded in the books of accounts. The petitioner preferred an appeal on 30.09.2021 before the Commissioner of Income Tax against the Assessment Order dated 02.09.2021. During the pendency of the appeal, the Revenue Audit raised an objection to the Assessment Order dated 02.09.2021 that the Assessment has not been conducted in a manner prescribed by the Act and there was violation of Section 69(A) of the Act. The Respondents issued notice on the basis of Audit Objections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istry of Finance, Department of Revenue, Central Board of Direct Taxes on 22.08.2022 regarding uploading of data on functionalities/portal of the Income Tax Department and Guidelines for issuance of notice under Section 148 of the Income Tax Act. 6. Learned counsel for the petitioner has read out the amended instructions especially instruction relating to the assessee making a request for personal hearing to be respected and reasonable opportunity to be given to the assessee. 7. Learned counsel appearing for the respondents no. 2 and 3, however, has referred to a judgement rendered by the High Court of Kerala at Ernakulam in the case of M/s Sree Narayana Guru Memorial Educational and Cultural Trust Vs. The Assistant Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rala has held that the respondent can ignore the Circular dated 22.08.2022 or even the Circular dated 01.08.2022 issued by the Central Board of Direct Taxes. 10. Learned counsel for the respondents, at this stage, has pointed out that he has only cited the judgement of Kerala High Court to show that the objection taken by the petitioner with regard to Audit Objections not being considered to be an information that can be relied upon for issuance of a show cause notice under Section 148A(b) was untenable. 11. Learned counsel appearing on behalf of the respondents no.2 & 3 has also cited a judgement by the Coordinate Bench of this Court in Writ Tax No. 968 of 2023, "Vivek Saran Agarwal Vs. Union of India and 3 Others", and has relied upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation given under Section 148 regarding information that can be relied upon by the Assessing Officer to reopen assessment of escaped income. Revenue Audit Objections can be considered as a valid ground for opening assessment that has concluded. 16. This Court is of the considered opinion that the reply of the petitioner had specifically asked for documents to be supplied including complete case proceedings and for personal hearing, which was not given. The Assessing Officer has acted in undue haste. 17. The orders dated 24.02.2024 under Section 148A(d) and under Section 148 are set aside. The respondents shall provide all relevant documents that have been asked for by the petitioner in his representation by making payment of necessary fee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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