2023 (5) TMI 1115

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.... Shiwani Shaw, Mr. Nitish Bhandary   For the Respondents : Mr. Smarajit Roy Chowdhury. 1. This intra court appeal by the writ petitioner is directed against the order dated 04.04.2023 passed by the learned Single Bench in WPA 6501 of 2023. The said writ petition was filed challenging an order passed by the assessing officer under Section 148A(d) of the Income Tax Act, 1961 dated 30th Ma....

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....id order stating that no enquiry was conducted by the enquiry officer independently and the assessment could not have been even proposed to be reopened. 7. The correctness of this contention of the appellant needs to be decided and the only remedy available to an assessee to test the correctness of an order under Section 148A(d) of the Act is by filing the writ petition before the High Court. O....

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....order was passed under Section 148A(d) of the Act. Thereafter notices under Sections 143 and 142(1) was issued for which a detailed reply was given by the assessee on 21.02.2023. Subsequently show cause notice was issued on 20.03.2023 giving less than three days time to the assessee to respond, in fact, the show cause notice runs to 11 pages. Before the assessee could respond the assessment has be....

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....to the assessee. 9. In the light of the above, we are of the view that the reassessment proceedings has to be redone and even if the assessment order has been passed, the same is required to be set aside and the matter is to be restored to the assessing officer for a fresh consideration. 10. Accordingly, the appeal is allowed. 11. The order passed in the writ petition is set aside and the....