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of <h1>Tax Notice Challenge: Section 148 Assessment Proceeding Continues with Interim Safeguards and Procedural Scrutiny</h1> <h3>Mansukhbhai Dahyabhai Radadiya Versus Income Tax Officer, Ward 3 (3) (5)</h3> GHC addressed a tax petition challenging a section 148 income tax notice. The court issued an interim order allowing assessment proceedings to continue ... Reopening of assessment - petitioner has filed additional affidavit along with the Scheme framed by the respondent u/s 135A As submitted that the respondent authority has not complied with clause (4) of the said Scheme and there was no preliminary E-verification done and after issuance of notice u/s 133(C) and on filing reply by the assessee to such notice, straight away the notice u/s 148 is issued - Also the impugned notice is also issued by the jurisdictional AO contrary to the provision of section 151A of the Act and the Scheme framed thereunder. HELD THAT:- Considering the above submission, issue Notice returnable on 10.12.2024. By way of ad interim relief, the respondent- AO may continue with the assessment proceedings, however, no final order shall be passed without permission of this Court during the pendency of this petition. Direct service through Email is permitted. The Gujarat High Court, through Justice Bhargav D. Karia, addressed a petition challenging the issuance of a notice under section 148 of the Income Tax Act, 1961. The petitioner contended that the respondent failed to comply with clause (4) of the Scheme framed under section 135A of the Act, specifically the lack of preliminary E-verification before issuing the notice under section 148, following a notice under section 133(C). Additionally, the notice was allegedly issued by the jurisdictional Assessing Officer in violation of section 151A of the Act and the Scheme. The Court issued a notice returnable on 10.12.2024 and granted ad interim relief, allowing the Assessing Officer to continue assessment proceedings but restraining the passing of any final order without the Court's permission during the petition's pendency. Direct service via Email was permitted.
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