2022 (8) TMI 692

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....lowing reliefs : "a) To issue a writ, order or direction in the nature of CERTIORARI quashing the IMPUGNED ORDER Dt. 30.03.2022 passed u/s 148A(d) of the Income Tax Act, 1961 by the Respondent No. 2; b) To issue a writ, order or direction in the nature of CERTIORARI quashing the IMPUGNED ORDER Dt. 06.06.2022 passed u/s 154 of the Income Tax Act, 1961 by the Respondent No. 2; c) To issue a writ, order or direction in the nature of CERTIORARI quashing the IMPUGNED Notice Dt. 30.03.2022 u/s 148 of the Income Tax Act, 1961 by the Respondent No. 2." 3. On 26.07.2022 and 02.08.2022, this Court passed the following orders : "26.07.2022 Heard Sri Abhinav Mehrotra, learned counsel for the petitioner, S....

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.... by the respondents, prima facie appears to be erroneous. Sri Gaurav Mahajan, learned counsel for the respondent Nos.2 and 3 prays for and is granted a week's time to file short counter affidavit in which the respondents shall specifically state as to whether petitioner has submitted reply dated 29.03.2022 and whether it is available on the portal. Put up as a fresh case before the appropriate bench on 02.08.2022. As an interim measure, it is provided that the impugned notice under Section 148 and the impugned order under Section 148A(d) of the Act, 1961, shall be kept in abeyance till the next fixed. 02.08.2022 Heard Shri Abhinav Mehrotra, learned counsel for the petitioner and Shri Gaurav Mahajan, l....

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....er was not reflecting in the case history/notings maintained digitally on the ITBA Portal of PAN AAFCA8426N of the petitioner assessee as accessed by the Respondent No. 2 on the date of passing of the order as such the Respondent No. 2, under the circumstances, had passed the order dated 30.03.2022 issued under Clause (d) of Section 148-A of the Act and the Rectification Application filed u/s 154 of the Act was also decided under the same circumstances. 6. That under the circumstances as enumerated in the preceding paragraphs the answering respondents most respectfully admit that the orders dated 30.03.2022 and 06.06.2022 impugned in the Writ Petition have been passed without considering the reply of the petitioner dated 29.03.2022....

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.... the assessees and breach of principles of natural justice by the Officers is resulting in uncontrolled situation. The practice of frequently violating principles of natural justice, non consideration of replies of assessees under one pretext or the other or rejecting it with one or two lines orders without recording reasons for rejection, is gradually increasing which needs to be taken care of immediately by the respondents at the highest level, otherwise prevailing situation of arbitrary approach and breach of principles of natural justice may not only adversely affect the assessees who pay revenue to the Government, but also may develop a perception amongst people/assessees that it is difficult to get justice from the authorities in stat....