2023 (9) TMI 1673

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..... br>Dated:- 23-9-2023
Writ Petition No. 21171 of 2023 (T-IT) - -
Income Tax
Validity of Reopening of assessment - petitioner contends that, though reply with documents is filed upon receipt of notice u/s 148A(b) the impugned order is passed primarily on the ground that the petitioner has not furnished the reply - HELD THAT:- If the provisions of Section 148A of the IT Act do not stipulate .....

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..... Annamalai S., Advocate. For the Respondents Sri. M. Dilip., advocate. ORDER The petitioner's primary grievance is with the second respondent's order dated 31.03.2022 under Section 148A[d] of the Income Tax Act, 1961 [for short, 'the IT Act'] [Annexure-B2], the consequential assessment order dated 28.03.2023 [Annexure-A1] and the computation and demand/penalty notices. The petitioner contends th .....

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..... ugned order dated 31.03.2022 recording as follows: "The assessee was required to furnish reply on or before 23.03.2022. In response to notice, no reply has been furnished by the assessee till date. Thus, it is logical to conclude that the assessee has no proper explanation with respect to the above-mentioned escapement of income in his case for AY 2015-16." 3. Sri M Dilip submits that the peti .....

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..... Act do not stipulate that the reply must be filed within the time allowed in the notice under Section 148A[b] of the IT Act but the response is filed before the date of order under Section 148A (C), the second respondent should have been considered. Crucially, in the present case, the observation is that the Assessee has not filed any reply at all. Therefore, this Court must intervene and allow t .....

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