2023 (1) TMI 1494

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....023 are challenged. 2. The petitioner is an assessee under the Income-tax Act and had received notice under Section 148A(b) thereof on 21.03.2022. The petitioner replied to such notice on 27.03.2022. An order dated 29.03.2022 was issued thereafter under Section 148A(d) of the Income-tax Act, which was followed by notice dated 31.03.2022 under Section 148 thereof. At that juncture, the petitioner challenged the Section 148A(d) order in W.P.No.10368 of 2022. The said writ petition was allowed by order dated 28.04.2022 by quashing the impugned order dated 29.03.2022 and remanding the matter for fresh adjudication. The petitioner was permitted to send a reply within three days from the date of receipt of the order and the third respondent ther....

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....nted out that the date of receipt of the petitioner's reply was 21.06.2022 as per information received by the petitioner under the Right to Information Act, 2005. Therefore, he submitted that the seven day period should be computed from 21.06.2022. If so computed, learned counsel submits that the order dated 30.06.2022 was issued beyond the time limit of seven days fixed by this Court. The second ground of challenge is that the order issued earlier under Section 148A(d) of the Income-tax Act was quashed by order dated 28.04.2022. Once the said order was quashed, he contended that a fresh notice under Section 148 should have been issued pursuant to order dated 30.06.2022 under Section 148A(d) of the Income-tax Act. He also pointed out th....

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....o Section 292 BB of the Income-tax Act. He pointed out that an assessee who participates in an inquiry relating to assessment or re-assessment is precluded from subsequently objecting thereto on the ground of non-receipt of notice. 8. The first question that falls for consideration is with regard to the implications of the order dated 28.04.2022 in W.P.No.10368 of 2022. By the said order, the order under Section 148A(d) of the Income-tax Act was quashed. An order under Section 148A(d) is an essential pre-requisite for the issuance of notice under Section 148 for re-assessment proceedings in relation to escaped assessment. Put differently, unless an opinion is formed, pursuant to an inquiry, that there are reasonable grounds to initiate pro....