TaxTMI 
TaxTMI 
2022 (6) TMI 32
X X X X Extracts X X X X
X X X X Extracts X X X X
.... nature of Certiorari quashing the impugned order dated 31.03.2022 (Annexure-4 to the writ petition) passed by the assessing authority for the Assessment Year 2018-19 under Section 148A(d) against the petitioner as also the notice under Section 148 dated 31.03.2022 (Annexure 5 to the writ petition);" 3. On 20.05.2022, this Court passed the following order: "1. Heard Shri Rahul Agarwal, learned counsel for the petitioner, Shri N.C. Gupta, learned Central Government Standing Counsel for the respondent no. 1 and Shri Krishna Agarwal, learned counsel for the respondent nos. 2 and 3. 2. This writ petition has been filed praying for the following relief: "(a) Issue a writ, order or direction in the nature of Certiora....
X X X X Extracts X X X X
X X X X Extracts X X X X
....issue notice under Section 148, whereas, the information with which the petitioner was confronted by him, was fully explained by the petitioner with documentary evidences. The respondent no. 3 passed the impugned order on totally extraneous grounds which were neither part of the show cause notice nor in respect of which the assessee was called upon to submit explanation. 5. As per provisions of Section 148A of the Act, 1961, the Assessing Officer has been conferred power to conduct an enquiry before issuing any notice under Section 148, with respect to the information which suggests that the income chargeable to tax has escaped assessment. Clause (b) of Section 148A requires the Assessing Officer to afford an opportunity of hearing....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2 sworn by Abha Kala Chanda, PCIT, Allahabad has been filed which is taken on record. In paragraph-7 of the aforesaid personal affidavit, the respondent No.2 has stated, as under: "7. That upon perusal of the record, reply of the petitioner and facts and circumstances of the case, the deponent is of opinion that the proceedings under section 148 needs to be dropped. However, there is stay on the proceedings by the Hon'ble Court, it could not be dropped as of now. Once the stay is vacated by the Hon'ble Court, proceedings will be dropped in the instant case." 5. From the facts as mentioned in our order dated 20.05.2022 read with para-7 of the personal affidavit of the respondent No.2 afore-quoted, it is clear that the impugned or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aceless assessment and addressing systems related issues." 7. In view of the aforesaid, prima facie, the impugned order dated 31.03.2022 under Section 148A(d) passed by the respondent No.3 appears to attract the aforesaid circular and required action as per personal affidavit on behalf of the Union of India. Therefore, we direct the respondent No.1 to ensure that appropriate proceeding in accordance with law is initiated against the erring officers. 8. Considering the facts and circumstances of the case and the statement made by the respondent No.2 in paragraph-7 of the personal affidavit, the impugned order dated 31.03.2022 under Section 148A(d) of the Income Tax Act, 1961 for the Assessment Year 2018-19 passed by the respondent No.3....