2025 (8) TMI 384

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....le returnable forthwith. Learned Senior Standing Counsel Ms. Maithili Mehta waives service of notice of Rule for the respondent. 3. Having regard to the controversy arising in this petition which is in narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for hearing. 4. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the legality and validity of the notice dated 7.4.2022 issued u/s. 148 of the Income Tax Act, 1961 [for short 'the Act'] 5. The brief facts of the case are as under: 5.1 The petitioner filed return of income for Assessment Year 2018-19 on 6.10.2018 declaring total income of Rs. 93,28,510/-. 5.2 The case of the petitioner w....

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....iled by the petitioner. It was submitted that as per the Form 3CB Auditor's Report as well as Form 3CD, it is clearly stated in the report as well as in the Form that though the amount was regarding salary of employees, service tax, audit fees, provisions for telephone expenses, TDS on interest, unpaid GST as on 31.3.2017, the same was paid in the subsequent period and before the due date of filing of report and, therefore, there is no question of application of Section 43(B) of the Act. It was further submitted that during the regular course of assessment, the Assessing Officer has scrutinized the same issue and, therefore, the impugned notice is nothing but a change of opinion which is not permissible as per the decision of the Hon'ble Ap....

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....nses in form of salary payable of Rs. 1,04,913/- was paid on 10.4.2017 and current year's unpaid amount of Rs. 1,32,234/- was paid on 9.4.2018. Unpaid audit fees was debited to Profit & Loss Account was shown of Rs.75,000/-, has been transferred to the Account under the head Sundry Creditors for Expenses". Provisions of telephone expenses is on estimated basis and the provisions of Rs. 2470 has been reversed. Similarly, TDS on interest under Section 194(A) was paid on 20.4.2017 and current year TDS was paid on 28.4.2018 and the current year amount of unpaid TDS was paid under Section 194(C) on 7.9.2018. The amount of CGST and SGST was adjusted from Input Tax Credit in subsequent year. Therefore, there is no unpaid expenses as stated in the ....