2025 (5) TMI 1330

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.... "7. The Petitioner, therefore, prays that this Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and be pleased to: (a) quash and set aside the impugned notices u/s 148A(b) dated 28.03.2023 at Annexure-'A1', order u/s 148A(d) dated 24.04.2023 at Annexure-'A2', and notice u/s 148 dated 24.04.2023 at Annexure-'A3' to this petition; (b) pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the order and notice at Annexure-A2 and A3 to this petition and stay further proceedings for assessment for A.Y. 2019-20; ....

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.... reliance is placed upon the following decisions: (a) Smt. Madhuben Kantilal Patel vs. Union of India reported in [2023] 148 taxmann.com 202 (Gujarat). (b) Utpala Pradeep Jain vs. Assistant Commissioner of Income-tax [2023] 153 taxmann.com 700 (Gujarat). (c) Nishant Daxeshbhai Mehta vs. Income-tax Officer [2023] 152 taxmann.com 95 (Gujarat). (d) Income-tax Officer vs. Bhupendra Bhikhalal Desai [2021] 131 taxmann.com 40 (SC). (e) Savita Kapila v. Asstt. CIT [2020] 118 taxmann.com 46/273 Taxman 148/426 ITR 502 (Delhi). (f) Chandreshbhai Jayantibhai Patel v. ITO [2019] 101 taxmann.com 362/261 Taxman 137/413 ITR 276 (Gujarat). 6. Referring to above decisions, it was submitted that impugne....

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....e notice u/s. 148A(b) of the Act on 28.03.2023 and the order passed u/s. 148A(d) of the act on 24.04.2023 in the name of late assessee. It is further submitted that during the reopening proceedings-initiated u/s. 147 of the Act, no response was submitted by the assessee with respect to the legal heir, despite the show-cause notice issued u/s 148A(b) of the Act dated 28.03.2023 and the order passed u/s. 148A(d) of the Act on 24.04.2023. It is further submitted that since no response was received from the petitioner, the order u/s 148A(d) of the Act was passed after taking approval from the competent authority and subsequently, the case was reopened by issuing notice u/s 148 of the Act for the A.Y.2019-20. It is therefore de....

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....bad in Writ Tax No. 479 of 2024 in the case of Ravindra Pratap Singh vs. Union of India and other wherein the Hon'ble High Court has observed that proceedings u/s 148A of the Act are summary proceedings and has also observed that "18. Therefore, the fact that the Assessing Authority has been drawn into the discussion to deal with the replied filed by the petitioner may not alter the status of the proceedings as a summary proceedings as may only give rise to jurisdiction to reassess. At this stage, no detailed finding is either required or permissible in law. The Assessing Authority may have done well to pass a short order to briefly deal with the objections raised to disclose his decision - that it as a "fit case" to initiate reass....