2022 (8) TMI 760

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.... nature of CERTIORARI quashing the Impugned Notice issued under Section 148 of the Income Tax Act Dated 31.03.2021 [Annexure No. 2 (coll)] r/w Order Dt. 24.03.2022 [Annexure No. 9] issued by the Respondent No.2 and the connected proceedings for Reassessment of Income for A.Y. 2017-18. II. To issue a writ, order or direction in the nature of Certiorari Quashing the Re-Assessment Order for the Assessment Year 2017-18, Dt. 31.03.2022 [Annexure No.13] which is made in gross violation of law and principles of Natural justice. III. To issue a writ, order or direction in the nature of MANDAMUS declaring that Amendment caused to the Income Tax Act, 1961, vide Section 42 of the Finance Act, 2022, OMITTING Sub- Section 9 of Section 144B of the Income Tax Act, is wholly unconstitutional and bad in law. IV. To issue a writ, order or direction in the nature of CERTIORARI quashing the Order Dt. 30.03.2021 issued under Section 151 of the Income Tax Act, by Respondent No.3 [Annexure No.2 (coll)] and the connected proceedings for Reassessment of Income for A.Y. 2017-18." 3. A draft assessment order/ show cause notice dated 25.03.2022 requiring the petitioner to s....

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....the source and details of cash deposit as per insight postal as referred to in the reasons recorded for initiating the proceedings U/S 148 should be provided to the assesse along with the documentary evidence." 5. The impugned assessment order under Sections 147 read with Section 144B dated 31.03.2022 for the Assessment Year 2017-18 has been passed by the respondent No.4 making addition of Rs.13,67,24,000/- under Section 68 of the Income Tax Act, 1961. The aforesaid assessment order dated 31.03.2022 is reproduced below: "Return of Income for the Assessment Year 2017-18 was filed by the assessee, firm on 17.10.2017 u/s. 139 declaring total income of Rs. 11,55,016/- 2. Subsequently, the case was re-opened after obtaining prior approval of competent authority by issuing notice u/s.148 dated 31.03.2021 which was duly served after recording reasons to believe that Income had escaped assessment on account of non-disclosure of fully and truly all material facts available on record. 3. In response, the assessee filed return of income u/s. 148 on 28.04.2021 declaring total income of Rs. 11,55,020/-. Subsequently notice u/s. 143(2) and 142(1) of the Income....

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....hout any discussion or without reference to any evidence in respect of the alleged cash deposit of of Rs.13,67,24,000/- of the assessee in his bank account in Bank of Baroda. 8. Learned ASGI and learned counsel for the respondent Nos.2, 3 and 4 pray for and are granted three days time to obtain instructions. The petitioner shall also file a supplementary affidavit annexing therewith copy of his bank account in Bank of Baroda for the Financial Year 2016-17. 9. Put up as a fresh case on 30.05.2022 at 10:00 A.M." 3. Again on 30.05.2022, this Court passed the following order:- "Heard Sri Abhinav Mehrotra, learned counsel for the petitioner, Sri S.P. Singh, learned Additional Solicitor General of India, learned counsel for the respondent no.1 and Sri Manu Ghildiyal, learned counsel for the respondent nos. 2, 3 and 4. Learned counsel for the petitioner has filed today supplementary affidavit, which is taken on record. This case prima facie shows high handedness and arbitrary exercises of powers by the respondents including the National Faceless Assessment Centre who are not ready to adhere to the basic principles of law and justice. An addi....

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.... Despite direction of this Court, the respondents have chosen not to file counter affidavit and instead the respondent nos. 2 and 3 has filed short counter affidavit dated 11.07.2022 annexing therewith report of the Joint Director of Income Tax (Investigation) Unit-III, Kanpur dated 31.05.2022 along with an anonymous complaint. The aforesaid anonymous complaint is reproduced below:- 5. The sole ground of the respondent nos. 2,3 and 4 for initiation of the proceeding under Sections 148 and for passing order under section 147 of the Income Tax Act, 1961 making addition in income of Rs. 13,67,24,000/- is that the petitioner has deposited cash in the Bank account with Bank of Baroda, Shivrajpur Branch, Kanpur. Despite clear denial of the petitioner that no such cash deposit was made by him in the aforesaid Bank, the respondents have not even taken pain to examine his stand and in a most arbitrary and illegal manner, the reassessment order dated 31.03.2022 was passed making addition to Rs. 13,67,24,000/- in the income of the petitioner. The petitioner has filed copy of his Bank account with the Bank of Baroda, Shivrajpur Branch, Kanpur for the F.Y. 2016-17 relevant to the A.Y. 2017-1....

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....gh a responsible officer, shall remain present before this Court. 12. Put up on 26.07.2022 for further hearing at 10:00 A.M. 13. Interim order shall continue till the next date fixed. ============= Document 1 कालेधन कि सूचना के सम्बन्ध में। आपको ये अवगत कराना है कि मुन्ना भैया जो कि एस आर कोल्ड स्टोरेज जो कि गाँव इन्धना पोस्ट शिवराजपुर कानपुर नगर मे स्थित है जिसके मालिक विश्वनाथ सिंह कटियार à¤....

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....¡à¤¼ रूपये दिए थे और फाइनेंस किया थे जिसमे से कुछ फर्जी किसानों के नाम भी दर्ज थे जो कि दरअसल उन्होंने व्यापारियों और खुद भी आलू खरीद कर किसानों के नाम रखते हैं जो कि पूरा काला धन होता है और सभी व्यापारी भी इस धंधे में जुड़े हैं जिसà¤....

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....ानपुर मंडी के कुछ चालानी वालों ने भी ये काम किया है। 2. आपको ये भी अवगत कराना है कि आलू कि कम पैदावार को देखते हुए इस साल काफी व्यापारी किसानों से खरीद कर रहे है ताकि उन्हे आने वाले समय में अच्छी रकम मिल सके और यही नही वे सारी रकम का....

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....° एस. आर कोल्ड का खाता देखा जाये तो उन्होंने काफी काला धन जमा किया था और किसानों के नाम भी जमा कराया था नोट बंदी के समय पर जिसकी कोई भी सुनवाई नहीं हुई थी। 5. आपको ये भी अवगत कराना है कि जो कास्तकार कोल्ड है उसमे भी आलू खरीद के रखा जा रà....