TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 1960
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....he M/s Rishab Trading Company. Therefore, the said amount remained undisclosed in the hands of the assessee and to be taxed as per the income tax law. Following is detail of opportunities were given: Type of communication Date of notice/communication Date of compliance given Response of the assessee received not received Date of response if received Response type (Full/Part/Ad journment Remarks, if any U/s 148 28.07.2022 30 days from service this notice Received 23.08.2022 - - U/s 142(1) 13.02.2023 28.02.2023 Received 06.03.2023 - - U/s 142(1) 07.04.2023 14.04.2023 Received 14.05.2023 - - U/s 142(1) 20.04.2023 24.04.2023 Received 14.05.2023 - - Notice u/s.143(2) 27.04.2023 01.05.2023 Received 14.05.2023 - - U/s 142(1) 02.05.2023 05.05.2023 Received 14.05.2023 - - U/s 142(1) 07.05.2023 09.05.2023 Received 16.05.2023 - - Show-cause- notice 11....
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....iction as per law, as the approval u/s 151 of the income tax act was never taken/provided by him neither for the Notice issued u/s 148 under repealed Act nor under the present Act 2021, after being repeatedly asked by the assessee and therefore the SCN u/s 148A(b) and order passed u/s 148A(d) is illegal and without jurisdiction liable to be quashed and consequently all the subsequent proceedings is void-ab-intio and illegal. 5. On the facts and circumstances of the case, CIT(A) NFAC erred in upholding the impugned order passed by the respondent in framing impugned assessment order without assuming jurisdiction as per law and without complying with the mandatory conditions of section 147 to 153 of the Income Tax Act, 1961 and reopening of the case is bad in law and beyond the jurisdiction of the Ld. A.O. 6. On the facts and circumstances of the case, CIT(A) NFAC erred in upholding the impugned order passed by the respondent which was passed without complying with the mandatory requirements of section 148A(b) in compliance with the order of Hon'ble Supreme Court in the matter of Ashish Agarwal to provide material and documents relied upon and therefore, the orde....
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....drafted order from the reply of the SCN without applying his own mind which is illegal and void-ab-initio liable to be quashed. 13. The CIT(A) has also erred in upholding the illegal demands of tax as well as interest and penalty erroneously raised by the AO and upheld by him and the entire illegal demands of tax as well as interest and penalty must be set aside and quashed as unsustainable both on facts and in law. 14. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other." 5. Learned Authorized Representative for appellant/assessee submitted that notice under Section 148 dated 24.05.2021 was issued. TOLA period ended on 30.06.2021. Show-cause-notice under Section 148A of the Act was issued on 28.05.2022. Reply dated 09.06.2022 was submitted by the assessee. The last date of issuance of notice under Section 148 of the Act was submitted on 17.07.2022. The date of notice under Section 148 of the Act was 28.07.2022. Therefore, the notice was beyond surviving period of 38 days from the date of assessee's reply dated 09.06.2022. Notice....
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....a notice dated 23.07.2022 under Section 148 of the Act. 8. Concededly, the said notice is beyond the period of limitation as held by this court in Ram Balram Buildhome Pvt. Ltd. v. Income Tax Officer and Anr. (supra). 9. The petitioner also challenged the said notice by filing a writ petition being W.P.(C) No. 5869/2023 on several grounds, including that the notice was barred by limitation. The said petition along with a batch of petitions was disposed of by a Coordinate Bench of this court on 04.02.2025 [Kanwaljeet Kaur v. Assistant Commissioner of Income Tax Circle (34) 1 Delhi & Ors. & other connected matters: Neutral Citation No .: 2025:DHC:656-DB] by directing the AO to examine various grounds including the ground that the notices issued under Section 148 of the Act, which were impugned in those petitions, in the light of various decisions that were rendered by this court on various grounds of challenge. The relevant extract of the said decision is set out below: "26. Having identified the broad principles which would now expedient to frame directions requiring the AOs to frame an order with respect to the individual reassessment notices in light of ....