TaxTMI 
TaxTMI 
2026 (3) TMI 638
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....e statement forms the basis of the impugned order, was not allowed to be cross-examined. 3. It is submitted that, although the relevant jurisdictional Assessing Officer had fixed a date for the cross-examination of Amit Kumar Agarwal, the petitioner was not permitted to carry out the cross2 examination, and the order under Section 148A(d) of the Income Tax Act, 1961 was subsequently passed. 4. Learned advocate for the petitioner contends that the impugned order has been vitiated on account of the failure to provide any opportunity to cross-examine Amit Kumar Agarwal. It is further submitted that the order dated April 24, 2024, cannot be regarded as a complete order since, despite fixing a date for cross-examination, the jurisdictional....
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....- (a) conduct any enquiry, if required, with the prior approval of specified authority, with respect to the information which suggests that the income chargeable to tax has escaped assessment; (b) provide any opportunity of being heard to the assessee, by serving upon him a notice to show cause within such time, as may be specified in the notice, being not less than seven days and but not exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant as....
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....any books of account or documents, seized in a search under section 132 or requisitioned under section 132A, in case of any other person on or after the 1st day of April, 2021, pertains or pertain to, or any information contained therein, [relate to, the assessee; or (d) the Assessing Officer has received any information under the scheme notified under section 135A pertaining to income chargeable to tax escaping assessment for any assessment year in the case of the assessee.]" 10. It is not in dispute that the order under Section 148A(d) of the Income Tax Act, 1961 was preceded by the issuance of a show-cause notice, giving an opportunity to the petitioner to submit a reply to the said notice, and the impugned order was passed u....
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....n 148A is required to be passed only on the basis of a prima facie finding with regard to such escapement in order to reopen the proceedings. 15. The scope of reopening proceedings under Section 147 of the Income Tax Act, 1961 is different from that of proceedings under Section 148A. While a proceeding under Section 147 involves a final and conclusive determination with regard to escapement of income, the proceeding under Section 148A is only for the purpose of arriving at a prima facie satisfaction to initiate proceedings under Section 147 of the Income Tax Act, 1961. 16. In my view, at the stage of passing an order under Section 148A, cross-examination of a person whose statement has been relied upon is not required. Such cross-exam....