2025 (2) TMI 775

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....inter alia, seeking the following prayers:- "a) writ in the nature of mandamus/ certiorari or any other appropriate writ, order or direction for quashing the notice dated 09.08.2024 issued under section 148A (b) of the Act for assessment year 2018-19;. b) writ in the nature of mandamus/ certiorari or any other appropriate writ, order or direction for quashing the order dated 31.08.2024 passed by Respondent No. 1 under section 148A(d) and the consequent initiation of reassessment proceedings vide notice dated 31.08.2024 issued under section 148 of the Act for assessment year 2018-19; c) grant ad-interim stay of the reassessment proceedings undertaken by Respondent No. 1 under section 148 read with section 148A purs....

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.... said name was found carrying out activities at 2F, Elegance, Mathura Road, Jasola, Delhi-110025. On that basis, the respondent/Revenue concluded that M/s. Zhonghua (India) Eng. Pvt. Ltd. was a paper entity used for the purpose of accommodation entries by entities like M/s. OPPO Mobiles India Pvt. Ltd and the petitioner. 6. The respondent/Revenue had passed the impugned order under Section 148A (d) of the Act on 31.08.2024, concluding that a transaction amounting to Rs. 7,35,47,572/- shown as expenses being bogus purchases made during FY 2017-18 should be disallowed and would be liable to be added to the total income of the petitioner for AY 2018-19 suggesting escapement of income of the aforesaid sum. Predicated on the said premise, the....

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....the said entity being a non-existent bogus entity was never put to the petitioner in the show cause notice dated 09.08.2024 issued under Section 148A (b) of the Act. In other words, the petitioner was never afforded an opportunity to respond to the said allegation. It is trite that principles of natural justice inhere in all administrative and quasi judicial actions, particularly in taxing statutes, unless expressely barred by legislative intent. {See Sahara India (Firm) vs. CIT; (2008) 14 SCC 151} 9. The aforesaid infraction gathers great significance having regard to the fact that the original assessment proceedings for the AY 2018-19 stood closed. It was only by the impugned notice under Section 148A (b) of the Act dated 09.08.2024, t....