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Issues: Whether the order dated 28.3.2023 passed under Section 148A(d) of the Income-tax Act, 1961 and the notice dated 28.3.2023 under Section 148 of the Income-tax Act are liable to be quashed for failure to consider the petitioners written reply and thereby breaching principles of natural justice, and whether the matter should be remitted to the Assessing Officer for fresh decision.
Analysis: The petitioner uploaded a detailed reply to the show-cause notice on the portal on 16.3.2023 which was not considered before passing the impugned order under Section 148A(d). Under the statutory procedure governing issuance of notice under Section 148 and the safeguards in Section 148A, an Assessing Officer is required to consider the explanation and material furnished by the assessee and to provide an opportunity of hearing where appropriate. Failure to consider the uploaded reply and to afford an opportunity to be heard engages the principles of natural justice and renders the impugned order procedurally infirm. The absence of adjudication on the petitioners written submissions necessitates fresh consideration of the material before reopening assessment.
Conclusion: The impugned order dated 28.3.2023 passed under Section 148A(d) of the Income-tax Act, 1961 and the notice dated 28.3.2023 issued under Section 148 are quashed and set aside. The matter is remitted to the Assessing Officer to pass a fresh de novo order under Section 148A(d) after considering the petitioners reply and after providing an opportunity of hearing, if desired, to be completed within 12 weeks from receipt of the judgment.
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