TaxTMI 
TaxTMI 
2024 (1) TMI 1456
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.... No. 1 for the assessment year 2015-16 herein marked as Annexure-A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148 of the Act, dated 30/03/2022 bearing DIN No. ITBA/AST/S/148_1/2021-22/1042103098(1), issued by the Respondent No. 1 for the assessment year 2015-16 herein marked as Annexure-A2. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed u/s 147 r.w.s 144 of the Act dated 10/03/2022 bearing DIN No. ITBA/AST/S/147/2022-23/1050591192(1), issued by the Respondent No. 2 for the assessment year 2015-16 herein marked as Annexure-A3. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 271F of the Act dated 30/08/2023 bearing DIN No. ITBA/PNL/F/271F/2023-24/1055602356(1), issued by the Respondent No. 2 for the assessment year 2015-16 herein marked as Annexure-A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 271(1)(c) of the Act dated 04/09/2023 bearing DIN No. ITBA/PNL/F/271(1)(c)/2023-24/105589....
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.... held as under: "The petitioner has impugned the notice dated 17.03.2022 [Annexure-A] issued by the first respondent under Section 148A(b) of the Income Tax Act, 1961 [for short, the 'IT Act'], the subsequent adjudication order dated 30.03.2022 under Section 148A(d) of the IT Act [Annexure-A1], the notice dated 31.03.2022 under Section 148 of the IT Act [Annexure- A2], the assessment order dated 24.02.2023 under Section 147 read with Section 144 of the IT Act [Annexure-A3] and the consequential penalty orders and demand notices dated 24.08.2023 and 07.07.2023 [Annexures-A4, A5 and A6]. 2. The petitioner's primary grievance is with the notice under Section 148A(b) of the IT Act and based on this grievance, it is contended that all further proceedings must fail. Sri Ravishankar S V, the learned counsel for the petitioner, canvasses that the first respondent has caused the aforesaid notice under Section 148A(b) of the IT Act without digital signature and in view of the decision of the High Court of Bombay in Prakash Krishnavtar Bhardwaj vs. Income Tax Officer, reported in [2023] 451 ITR 27 [Bombay], all further proceedings must fail. 3. Sri Ravishankar S V, ....
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....ubmits that the authorities must be reserved with liberty to issue fresh notice if it could be permissible given the provisions of Section 149 of the IT Act. In rejoinder, Sri Ravishankar S V, submits that in the event the writ petition is being disposed of on this limited ground, this Court may observe that any further proceedings shall be initiated in the light of the defence that is canvassed in this petition. 7. The rival submissions are considered and this Court must opine that with the authorities being unable to dispute that the notice under Section 148A(b) of the IT Act is not either digitally or manually signed and with the proposition enunciated by the High Court of Bombay in the aforesaid decision being applicable on all fours to this case, the petition must be disposed of on the ground that the first respondent could not have continued the proceedings based on 148A(b) notice dated 17.03.2022. However, the authorities must be reserved with liberty, subject to all just exceptions in law, to initiate further proceedings. Hence, the following ORDER The petition is allowed and the impugned notice dated 17.03.2022 issued by the first respondent under Sect....
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....a notice under Section 148 of the Act should not be issued. The information which suggested that there has been an escapement of income from assessment provided details of a property that Petitioner had purchased. Petitioner was directed to provide head-wise computation of income, details of purchase of immovable property during Financial Year 2015-16 supported with copy of registered agreement with annexure II, details of payment made and source of acquisition of said immovable property. 4. Petitioner submitted an elaborate reply on 18th March 2023 and also raised certain objections. The main objection raised was that under the provision of Section 148A(b) of the Act, the assessee should be provided an opportunity of being heard by serving upon the assessee a notice to show cause within such time as may be specified in the notice being not less than seven days but not exceeding thirty days from the date on which said notice has been issued. Since the notice dated 15th March 2023 provides only for five days when the law requires minimum seven days to be given, the notice itself was bad-in-law. 5. Along with reply, Petitioner also provided a photo copy of the notar....
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....2023 gives time only up to 20th March 2023 to show cause. We have to note that even the guidelines dated 1st August 2022 for issuing of notice under Section 148 of the Act also provide that if the result of an enquiry / information available suggests that income chargeable to tax has escaped assessment, the Assessing Officer shall provide an opportunity of being heard by assessee by issuing the show cause notice under Section 148A(b) of the Act and the notice shall provide between seven to thirty days time for the assessee to submit their reply. A template of the show cause notice is also annexed to the guidelines. Therefore, in view of the guidelines, we would also read that the minimum seven days required to be made as a mandatory requirement and failure to comply with would render a notice itself invalid. Therefore, on this ground alone, the notice requires to be quashed and set aside. Perhaps, being aware of this position, Respondent No. 1 has chosen not to deal with these objections raised by Petitioner in the reply to the show cause notice. 10. We also found in the said guidelines a provision that the order under Section 148A(d) of the Act shall be sent to a....