TaxTMI 
TaxTMI 
2023 (12) TMI 649
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....) of the Income-Tax Act, 1961 (for brevity "IT Act"), and;. (ii) Notice dated 30.06.2022 (Annexure P/13) issued u/s. 148 of IT Act qua the assessment year 2014-15. 2. The fundamental ground of challenge to the aforesaid order and notice, Annexures P/12 and P/13 respectively, is non consideration of reply of petitioner before passing the order u/s. 148A(d) of the Amended IT Act and non compliance of order dated 04.05.2022 passed in Civil Appeal Nos.3005 to 3020 and 3602 to 3611 of 2022 by the Apex Court in Union of India and Ors. Vs. Ashish Agarwal, wherein following findings were rendered:- "10. In view of the above and for the reasons stated above, the present appeals are allowed in part. The impugned common judgments ....
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....fter pass orders in terms of Section 148- A(d) in respect of each of the assessees concerned; Thereafter after following the procedure as required under Section 148-A may issue notice under Section 148 (as substituted). (iv) All defences which may be available to the assessees including those available under Section 149 of the IT Act and all rights and contentions which may be available to the assessees concerned and Revenue under the Finance Act, 2021 and in law shall continue to be available. 11. The present order shall be applicable Pan India and all judgments and orders passed by the different High Courts on the issue and under which similar notices which were issued after 1-4- 2021 issued under Section 148 of the Act ....
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....cause notice u/s. 148A(b) of amended IT Act is issued by Revenue asking petitioner to respond within two weeks. 6. 09.06.2022 Petitioner submitted reply in its show-cause notice dated 19.05.2022 seeking supply of legible copies since the material supplied alongwith show-cause notice dated 19.05.2022 was illegible. 7. 07.06.2022 Revenue supplied legible copies sought by petitioner. 8. 18.06.2022 Petitioner submitted detailed reply to show-cause notice dated 19.05.2022. 9. 30.06.2022 (Impugned order) Revenue passed the order u/s. 148A(d) of IT Act after observing that no reply to show-cause notice has been filed by petitioner. 10. 30.06.2022 (Impugned notice) Notice u/s. 148 of IT Act is issued to ....
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....copies on 07.06.2022, petitioner submitted reply on 18.06.2022 vide Annexure P/11, is denied by the Revenue by contending that neither soft nor hard copy of any reply to show-cause notice dated 19.05.2022 was received in the office of respondents, and therefore, the Assessing Officer was well within his rights to pass the impugned order u/s. 148A(d) and issue the consequential notice u/s. 148 of amended IT Act. 5. At first blush, this contention of petitioner appears to be tenable. However, looking from the angle of concept of affording reasonable opportunity which is the foundational object behind Sec. 148A, it is seen that presently proceedings u/s. 148 have commenced in which the petitioner is being afforded reasonable opportunity of ....