TaxTMI 
TaxTMI 
2025 (2) TMI 307
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.... Senior Standing Counsel waives service of notice of rule on behalf of the respondent. Since the controversy involved is short, the matter is finally heard and disposed of. 3. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the orders dated 30th March, 2022 passed under Section 148A (b) of the Act, 1961 (for short "the Act") and the notice dated 31.3.2022 issued under Section 148 of the Act on the ground that the reply filed by the petitioner is not considered while passing the impugned order holding that it is a fit case to reopen the assessment for the Assessment Year 2018-19. 4. The brief facts of the case are as under:- 4.1 The petitioner filed return of income on 24.08.2018 offering tot....
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....ought for by the petitioner on 15th March, 2022 and could not have ignored the voluminous reply filed by the petitioner on 22nd March, 2022. It was submitted that on perusal of the impugned order issued under Section 148A (d) of the Act, the respondent-Assessing Officer has not referred to the reply filed by the petitioner though the impugned order is passed on 30th March, 2022 on the ground that the petitioner did not submit the reply within the stipulated time to the notice under Section 148A (b) of the Act. 5.1 It was further submitted that the respondent -Assessing Officer has also not provided the information sought for and the information, details and the documents sought for by the petitioner in the letter of adjournment dated 15th ....
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....ioner. 6.1. In support of his submissions, the reliance was placed on the following averments made in affidavit-in-reply filed on behalf of the respondent:- "5. It is further submitted that it was contended by the petitioner that the impugned order u/s 148A (d) is passed in violation of provisions of section 148A which necessitates the respondent to consider the reply of the petitioner filed against the notice issued u/ s 148A (b) of the Act as his reply dated 22.03.2022 is not considered. In this regard, it is submitted that the notice referred by the petitioner was issued on 04.03.2022 and in response to this notice the assessee/petitioner was requested to file his submission/clarification in this regard by the 15.03.2022. The assessee....
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....respondent-Assessing Officer did not grant adjournment nor communicated the denial of adjournment to the petitioner after 15th March, 2022 and without considering the reply dated 22nd March, 2022 which was filed by the petitioner on merits after referring to the information sought for by the petitioner as no reply was given by the Assessing Officer passed the impugned order. 7.2 It appears that the impugned order under Section 148A (d) of the Act was passed on 30th March, 2022 though, the petitioner has filed the reply dated 22nd March, 2022. Thus, there is a clear breach of principle of natural justice on the part of the respondent-Assessing Officer for not considering the reply filed by the petitioner on the ground that the petitioner di....