2022 (5) TMI 1069

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....Tax Act, 1961 (hereinafter referred to as 'the Act') both dated 5th April, 2022. 2. Learned counsel for the petitioner states that the impugned order has been passed in complete violation of the principles of natural justice as well as the statutory mandate incorporated in Section 148A(c) and (d) inasmuch as the reply dated 4th April, 2022 furnished by the petitioner was not taken into consideration and an adverse inference was wrongly drawn against the petitioner by observing in the impugned order, 'the assessee was requested to file reply to the above show cause notice on or before 04.04.2022. However, till date no response has been received from the assessee against the opportunity provided u/s l48A(b) of the Income tax Act, l961 whic....

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....d the solution received from ITBA Helpdesk is reproduced hereunder: "The functionality of case history in status monitor for 148A after the creation of 147 pendency is not live now". Another ticket dated 12.05.2022 vide Incident No.1742654 was raised, solution to which has been provided today(17.05.2022) stating that E-mail need to be sent to CITITBA with necessary approval so that case history noting can be provided which invariable contains the mention of timing, which will show that this office proceeded with the processing of the case u/s 148A after the lapse of the time provided to the assessee. Considering the reply of ITBA a separate request has already been made to superior authority for approval. Without ....

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.... income has escaped assessment. 6. This Court is of the view that even if the re-assessment was being done for verification in accordance with Explanation 1 to Section 148, nothing prevented the Assessing Officer from conducting an enquiry with respect to the said information in accordance with Section 148A(a) of the Act. In any event, it was all the more necessary in the present case for the Assessing Officer to thoroughly scrutinise the contentions and submissions advanced by the petitioner-assessee before passing an order under Section 148A(d) of the Act. 7. In the present case, the petitioner has placed on record an acknowledgement of the reply dated 4th April, 2022 received by him from the e-filing Portal of the Income Tax Depart....