2026 (7) TMI 569

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....Tax Act, 1961 (for short "I.T. Act") pertaining to assessment year 2018-19 (previous year 2017-18), the petitioner has filed this writ petition with the following prayer: "In the context aforesaid it is most humbly prayed that Your Lordships may after hearing the counsel for the petitioner be pleased to- (i) Call for the records; (ii) Issue Rule Nisi calling upon the Opposite Parties to show cause as to why the Order of Assessment dt.31.07.2024 and the Demand Notice under Annexure-1 & 2 and the Notice issued u/s 148A(b) and Order passed u/s 148A(d) under Annexure-3 and 4 to the Writ Petition shall not be quashed; And if the Opposite Parties fail to show cause or show insufficient cause, then the rule may be made a....

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....ther details filed by assessee, the following variation has been proposed." 2.2. He would, therefore, submit that though the proceeding was initiated with respect to assessment year 2018-19, the Assessing Officer has referred to details of assessment year 2024-25 questioning the propriety and legality of utilizing the fact and figure relating to assessment year 2024-25 to the assessment in question, i.e., 2018-19. 3. Sri Avinash Kedia, learned Junior Standing Counsel appearing for the opposite parties, the Income Tax Department, submitted that the defect or irregularity in the assessment order and/or notice can be rectified/modified/varied in the appeal or in the duly constituted proceeding, if approach is made to competent authority ....

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....ed under Section 147 read with Section 144 and 144B of the Income Tax Act vide Annexure-1 and remit the matter to the Authority concerned for adjudication of the matter afresh in pursuance of show-cause notice dated 7th January, 2026 (Annexure-11). 7. For the purpose of availing opportunity of hearing and production of evidence/documents before the Authority concerned, the petitioner shall be intimated by the Income Tax Department to appear before the Assessment Unit, Income Tax Department by specifying a date. On his appearance on the date so fixed by the Authority concerned, liberty is reserved to the Assessee to produce relevant and related documents/evidence as she wishes to submit in connection with the objections specified in the n....