Court directs AO to provide docs in 2 weeks, petitioner to respond in 4 weeks, fresh order in 6 weeks. The court set aside the impugned order and directed the Assessing Officer to provide necessary documents to the petitioner within two weeks. The ...
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Court directs AO to provide docs in 2 weeks, petitioner to respond in 4 weeks, fresh order in 6 weeks.
The court set aside the impugned order and directed the Assessing Officer to provide necessary documents to the petitioner within two weeks. The petitioner was allowed to respond within four weeks, and the Assessing Officer was instructed to pass a fresh order within six weeks. The writ petition was disposed of with these directions, leaving the rights and contentions of all parties open for further proceedings.
Issues: Challenging notice under Section 148A(b) of the Income Tax Act, 1961 and related orders for Assessment Year 2015-16.
Analysis: The petitioner filed a writ petition challenging a notice issued under Section 148A(b) of the Income Tax Act, 1961, dated May 28, 2022, along with subsequent orders. The petitioner's counsel argued that there was no evidence to suggest that income had escaped assessment for the relevant year. It was contended that the allegation of the revenue that income of Rs.6,49,30,000 had escaped assessment was factually incorrect, as there were no transactions with the party mentioned. Additionally, the petitioner had not received any supporting documents with the notice issued under Section 148A(b) of the Act.
Upon hearing the arguments, notice was issued, and the senior standing counsel for the respondents admitted that the relevant documents had not been provided to the petitioner along with the notice. The respondents expressed no objection to remanding the matter for a fresh decision by the Assessing Officer. Consequently, the court set aside the impugned order and directed the Assessing Officer to furnish the necessary documents to the petitioner within two weeks, allowing the petitioner to respond within four weeks thereafter. The Assessing Officer was also instructed to pass a fresh order under Section 148A(d) of the Act within six weeks.
In conclusion, the writ petition was disposed of with the mentioned directions, leaving the rights and contentions of all parties open for further proceedings.
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