AI Drafter 
TaxTMI 
TaxTMI 
2023 (1) TMI 537
X X X X Extracts X X X X
X X X X Extracts X X X X
....clarity]; that the writ petitioner filed a return of income on 21.07.2014 qua said AY admitting a gross total income of Rs.6,02,970/-; that thereafter the first respondent issued a notice dated 30.06.2021 under Section 148 of IT Act stating that there are reasons to believe that income chargeable to tax has escaped assessment; that such income has escaped assessment is within the meaning of Section 147 of IT Act; that the first respondent called upon the writ petitioner to file return of income within 30 days; that thereafter notice under Section 142(1) being notice dated 15.11.2021 calling upon the writ petitioner to furnish accounts and documents which were set out therein was issued; that under such circumstances, as Section 148A of IT Act kicked in on and from 01.04.2021 vide Finance Act, 2021, a notice dated 18.05.2022 under Section 148A(b) was issued; that first respondent called upon the writ petitioner-assessee to file objections for the purpose of legal drill under Section 148A(d) of IT Act; that in response to the above, writ petitioner uploaded some material; that the writ petitioner requested the first respondent to supply material; that such exchange of correspondence ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....9; 7.Learned counsel also drew the attention of this Court to a communication dated 21.07.2022 bearing reference F.No.2/Re-opening u/s.147/NCR-10/2022-23 from the Additional Commissioner of Income Tax wherein the Additional Commissioner has opined that this is not a fit case to issue notice under Section 148 but nine days later on 30.07.2022, Principal Chief Commissioner of Income Tax who is 'Specified Authority' placing reliance on order of Hon'ble Supreme Court dated 04.05.2022 in Ashish Agarwal's case (Union of India Vs. Ashish Agarwal) [to be noted, Ashish Agarwal case is reported in 2022 SCC OnLine SC 543] held that this is a fit case for issuing notice under Section 148 of IT Act. This according to the writ petitioner is a dichotomy. 8. At the outset, it has to be made clear that Ashish Agarwal's case is one where notices were issued ignoring or not noticing the amendment to IT Act qua Section 148A which kicked in on and from 01.04.2021 vide Finance Act, 2021. It is submitted that Section 148A is a codified form of what was known as GKN Driveshafts principle being the ratio laid down by Hon'ble Supreme Court in GKN Driveshafts (India) Ltd., Vs. I....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder way and the writ petitioner has filed the writ petition by going into the realm of surmises and conjectures i.e., that the order will certainly go against the writ petitioner. It was submitted that the writ petition is not entertainable a) because it is premature and b) because it is in the realm of surmises and conjectures. 14. Responding to the above, learned counsel for writ petitioner-assessee submitted that reference to the figure Rs.1,34,022/- qua P & L Accounts as the sales figure is a typographical error. If that be so and if there is an error in the decimal, it is open to the writ petitioner-assessee to pursue the matter further and that certainly is not a ground for interference in writ jurisdiction. Likewise, as regards the letter of the Additional Commissioner dated 21.07.2022, it is clearly an inter-office communication where the Additional Commissioner has written to the Principal Chief Commissioner of Income Tax, who admittedly is the 'Specified Authority' within the meaning of Section 148A(d) read with Section 151 of IT Act. Therefore, this 21.07.2022 letter is not from the 'Specified Authority' and it is an inter-office mail. The Specified A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Document Reference ID RESPONSE SUBMITTED Remarks AADFV6769Q V.S. DHANDAPANI & SON 2013-14 2014-15 Issue Letter 100048790969 EITBAJIssue Letter INCOME Hash Value Of Remarks No Attachment Name VS NAS and DRI AV 18-May-2022 ITBA/COM/F/17/2022-23/1043063967(1) Please refer to your letter cum communication V.S. DHANDAPANI and SON 4 Anderson Road,Habibullah Avenue Greams Road Chennai 600006,Tamil Nadu India PAN AADFV6769Q Assessment Year 2014-15 Dated: 18-05-2022 DIN and Letter No ITBA COM F 17 of 2022-23-1043063967-1 Sir Subject: Subsequent proceedings with reference to section 148A b consequence to Hon ble SC Order dated 04-05-2022-Letter directing us to to respond before 30-11-2022. In response thereto we submit that: ROI for AY 2014-15 was already filed by us as per attachment along with financial statements. As per the above communication you have referred to Rs.169921 lakhs as deposits in bank account. As per P and L Account, our sales were Rs.134022 lakhs and balance account for sales realisations, loans received etc. We are reconciling the figures for the difference for which we require ....