2022 (12) TMI 1020

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....ring (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.38194/2022 1. Allowed, subject to just exceptions. W.P.(C) 12600/2022 & CM No.38193/2022 [Application filed on behalf of the petitioner seeking interim relief] 2. The substantive prayers made in the writ petition read as follows : "(a) that this Hon'ble Court be pleased to issue a writ of certiorari or writ of mandamus or any other appropriate writ, order or direction in the nature of certiorari/mandamus, under Article 226/227 of the Constitution of India, calling for all the papers and proceedings of Respondent No.1 pertaining to the Impugned Order dated 28 July 2022 and Impugned Notice dated 29 July 2022, and after examining the validity, legality and propriety thereof, to....

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....ion amounting to Rs.28,73,49,89,247/-. 7.  In sum, it is Ms Sethna's contention that notwithstanding the fact that no return was filed by the petitioner, the concerned assessing officer (AO) had no jurisdiction to trigger the impugned proceedings. 8. Mr Sunil Agarwal, who appears on behalf of respondent no.1/revenue, contends, based on the unamended provision of Section 147 of the Income Tax Act, 1961 [in short, "Act"], that since the return was not filed, the concerned AO was within his jurisdiction to commence proceedings under Section 147/148 of the Act. 8.1 In this behalf, Mr Agarwal has drawn our attention to Explanation 2 appended to the unamended Section 147 of the Act. 8.2 In other words, it is Mr Agarwal's contention that ....

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....tition. In particular, the concerned AO will deal with the aspects referred to hereinabove. (iii)  The concerned AO will accord personal hearing to the authorized representative of the petitioner and grant liberty to file written submissions in support of the pleas made before her/him. (iv)  The AO will pass a speaking order, both, with regard to the objections raised by the petitioner and on merits. (v) In case the decision taken by the AO is adverse to the interests of the petitioner, the petitioner will have liberty to take recourse to an appropriate remedy, albeit, as per law. However, if such an eventuality arises, the said decision will not be given effect to for four weeks from the date when the order is served on the....