Court allows writ appeal under Section 148A(d) of Income Tax Act, remands matter for reassessment. Appellant directed to submit objections.

The court allowed the writ appeal and petition, setting aside the order under Section 148A(d) of the Income Tax Act 1961 and remanding the matter to the Assessing Officer. The appellant was directed to consider the information in the order dated 07.04.2022 for reopening and submit objections within 10 days. The Assessing Officer was instructed to proceed with the assessment in compliance with the law. The notice dated 07.04.2022 was deemed unenforceable, emphasizing the importance of upholding natural justice principles in assessment proceedings.

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Issues:
Challenging an assessment order under the Income Tax Act 1961 for the assessment year 2018-19 on the grounds of violation of principles of natural justice.

Analysis:
The appellant challenged the assessment order passed under the Income Tax Act 1961 for the assessment year 2018-19, alleging a violation of natural justice principles. The Assessing Officer issued a notice under Section 148A(b) of the Act, suggesting that income chargeable to tax had escaped assessment. The appellant contended that they were not provided with the necessary information as stated in the notice. Despite the appellant's response, a second notice was issued, claiming the first notice did not allow the minimum required time for response. The subsequent notice also lacked the essential information and only contained case-related details. The court found a clear violation of natural justice principles as the appellant was not furnished with complete information crucial for the assessment reopening process.

The court allowed the writ appeal and petition, setting aside the order under Section 148A(d) of the Act and remanding the matter to the Assessing Officer to the position when the second notice was issued. The appellant was directed to consider the information in the order dated 07.04.2022 as the basis for reopening and submit objections within 10 days. Upon receiving the opposition affidavit, the Assessing Officer was instructed to proceed with the assessment in compliance with the law. The notice dated 07.04.2022 was deemed unenforceable, and the appellant was urged to cooperate with the assessment proceedings within the specified timeframe.

In conclusion, the appeal and connected application were disposed of in accordance with the court's directions, emphasizing the importance of upholding principles of natural justice in assessment proceedings under the Income Tax Act 1961.

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