2022 (6) TMI 1503 - HC - Income Tax

Assessment Reopening Quashed for Procedural Impropriety; Taxpayer Granted 15 Days to Respond to Notice.

Poojar Nagarajappa Girijamma Versus Assessing Officer, National Faceless Assessment Centre, Delhi, Jurisdictional Assessing Officer, Income Tax Officer, Chitradurga, Principal Commissioner Of Income Tax-1, Bengaluru

The HC quashed the order for reopening the assessment due to procedural impropriety, as the petitioner was not afforded an opportunity to respond to the ... Validity of Reopening of assessment - as argued there is no income which has escaped assessment for the assessment year 2015-2016 and it is not a fit case for re-opening assessment for the said assessment year - if an opportunity is given, he would file necessary reply within a period of 15 days from today - HELD THAT:- Learned counsel for respondents justifies the impugned order and submits the same has been passed after verifying the records. However, he fairly submits given the peculiar facts and circumstances, the petitioner has not been given an opportunity before the Assessing Authority to justify his case before passing of the impugned order. Under the given facts and circumstances, it is deemed appropriate that an opportunity be given to the petitioner to reply to the Show Cause notice issued under Section 148A(b) of the Income Tax Act, 1961. Petitioner is given 15 days time from today to reply to the Show Cause notice issued to him u/s 148A(b) of the Income Tax Act, vide Annexure - A to the writ petition. The petitioner challenged a notice issued under Section 148A(b) of Income Tax Act, 1961. The Assessing authority passed an order for reopening assessment without giving the petitioner a chance to respond. The High Court set aside the order and granted the petitioner 15 days to reply to the notice.