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TMI Blog2025 (1) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... Vora (7123). For the Respondent(s) No. 1: Mr. Dev D. Patel For Mr Varun K. Patel (3802). ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Rule. Learned counsel Mr. Dev Patel waives service of notice of rule on behalf of the respondent. 2. Heard learned advocate Mr. Hardik Vora for the petitioner and learned advocate Mr. Dev Patel for the respondent. 3. This petition is filed under Article 226 of the Constitution of India to challenge the legality and validity of the Notice dated 30.03.2021 issued under section 148 of the Income Tax Act, 1961 (for short, the Act ) for the Assessment Year 2013-14. 4. The brief facts of the case are that the petitioner Firm is engaged in the business of textile trading and had filed its origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial facts necessary for the assessment of the year under consideration. 5.1 It was submitted that the reasons recorded are based on incorrect factual details received from the Investigating Wing wherein, it is alleged that the petitioner has entered into bogus transactions. It was submitted that no details were furnished to the petitioner in connection with such allegations. 5.2 Learned advocate Mr. Vora invited the attention of the Court to the affidavit-in-reply filed on behalf of the respondent to point out that it is admitted by the respondent that at the time of re-opening the case, the physical case record of the assessee was not readily traceable and therefore, it could not be ascertained as to on what information / basis the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... twhile ITO, Ward -1 (2) (2), Ahmedabad. It is submitted that on the basis of the information the case was reopened after recording reasons and getting necessary approval from the competent authority and notice u/s. 148 of the Income Tax Act, 1961 (hereinafter referred to as Act ) was issued on 28.03.2018 and the assessment order u/s. 143 (3) r.w. Section 147 of the Act was passed on 27.12.2018. (ii) Afterwards, once again the same information was received by the erstwhile ITO, Ward-1 (2) (2), Ahmedabad from DDIT (Inv.) Unit-1 (1), Ahmedabad on 15.03.2019. It is submitted that by implementation of Faceless Assessment Scheme two wards, i.e. Ward-1 (2) (2) and Ward-1 (3 )(5) were merged with Ward-1(2)(1), Ahmedabad. The then Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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