2024 (2) TMI 160

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....enged the letter/order dated 30.03.2023 passed under Section 148A(d) of the Income Tax Act, 1961 (for short, the Act, 1961) along with approval by the specified authority under Section 151 of the Act, 1961 and notice dated 31.03.2022 issued under Section 148 of the Act, 1961. 2) Learned counsel for the petitioner would submit that during the course of enquiry, the relevant documents were not supplied by the Assessing Officer to the petitioner/assessee despite repeated requests. A prayer was made before the authorities concerned on 02.03.2023 along with a reply. He would further submit that in the order dated 30.03.2023; the Assessing Officer has stated that in response to the above, all the relevant documents which led to the reopening of ....

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....d postal service. He would also submit that after 30.03.2023 no objection was raised and after 6 months this petition has been filed. He would contend that the matter has already been sent to the faceless unit; therefore, the petition deserves to be dismissed. 4) I have heard learned counsel for the parties and perused the documents available on record. 5) In response to the notice dated 17.02.2023 issued under Section 148 A (b) of the Act, 1961 the petitioner has raised an objection vide Annexure P/5. Para-3 of the objection is reproduced herein below:- "3. The notice is issued by your goodself by mechanically relying on information provided by investigation wing and lacks independent enquiry and application of mind * The notice iss....

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.... which your goodself has relied. Hence, we pray before your goodself to kindly provide us with the opportunity to cross examine the relevant statement and Shri Deepak Nanjyani before passing any order in this regard." 6) From a perusal of the order dated 30.03.2023 passed under Section 148A (d) of the Act, 1961 and subsequent notice issued under Section 148, it is quite vivid that all the relevant documents upon which the Assessing Officer relied on for reopening of the proceedings were supplied to the petitioner but the letter dated 19.10.2023 reflects that due to large file only some part of attachments of the notice was sent through ITBM software and some documents through postal service on 18.02.2023. Further, in response dated 02.....