2024 (9) TMI 218

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....or the respondent. 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "A) this Hon'ble Court be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the impugned 148 notice at Annexure-H and the Respondent's order rejecting the objections at Annexure-N. B) this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction asking the respondent not to proceed further in pursuance of section 148 notice at Annexure-H and the order rejecting the objections at Annexure-N. C) Pend....

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.... whether the same has been offered to tax in Assessment Year 2012-2013. 6. The petitioner gave reply by letter dated 27.03.2019 stating that Rs. 27,22,857.70 was received by the petitioner in Assessment Year 2013-2014 and Assessment Year 2015-2016 whereas Rs. 12,49,285.46 was received by Deloitte Haskins & Sells, Ahmedabad a different firm with PAN: AABFD7919A. 7. The petitioner thereafter received a notice under section 133 (6) of the Act dated 26.03.2019 from the Income Tax Officer, Ward 1 (2) (1), Vadodara informing that the department has information that the petitioner received Rs. 83,61,890/- from the Master Trust Bank of Japan Limited and therefore, whether said receipt of Rs. 83,61,890/- has been offered to tax for the Assessm....

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....osed of the objections vide order dated 2.12.2019. 13. It is the case of the petitioner that though the elaborate and detailed objections filed by the petitioner remained unattended, yet the respondent issued notice under section 142(1) of the Act dated 1.12.2019. The petitioner replied to such notice vide letter dated 3.12.2019. 14. Being aggrieved by the impugned notice as well as order disposing of the objections, the petitioner has preferred the present petition. 15. Learned advocate Mr. Manish Shah for the petitioner submitted that the respondent Assessing Officer has disposed of the objections filed by the petitioner in response to the notice issued under section 148 of the Act without dealing with the objections filed by the....

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....tion on basis of which impugned notice under section 148 of the Act is issued, however, same is never supplied and therefore, the petitioner raised objections on the basis of information available from record only. It was therefore, prayed that respondent may also be directed to provide information received so as to enable the petitioner to file a detailed further reply. 17. Learned Senior Standing Counsel Mr. Karan Sanghani for the respondent could not controvert the fact that the respondent Assessing Officer has failed to deal with the objections only on basis of reply letter dated 28.03.2019 filed by the petitioner in response to the notice under section 133 (6) of the Act. 18. Considering the above undisputed facts, without enteri....