Case Note & Summary
The petitioner, Gujarat Vaibhav Publications Private Limited, filed a writ petition challenging a notice dated 31.03.2022 issued under Section 148 of the Income Tax Act, 1961 and an order dated 31.03.2022 passed under Section 148A(d) of the Act. The primary contention was that the Assessing Officer did not supply the requested documents, including the statement of Aditya Jain, relevant extracts of bank statements, and relevant bills or invoices, despite the petitioner's request. The respondent filed an additional affidavit-in-reply dated 13.03.2023, wherein it was stated that if the impugned order was quashed and the matter remanded, the assessee would be provided with certain information available on the insight portal, including case-related information uploaded on 21.02.2022 and verification details uploaded on 19.02.2022. The court, after hearing both sides, noted that the parties agreed to dispose of the matter in view of the additional affidavit. The court quashed the impugned order under Section 148A(d) and the notice under Section 148, and remanded the matter back to the Assessing Officer. The Assessing Officer was directed to provide the information as mentioned in the additional affidavit to the petitioner and thereafter afford an opportunity of hearing before passing any order under Section 148A(d) of the Act. The court disposed of the petition accordingly.
Headnote
A) Income Tax - Reassessment - Section 148, Section 148A(d) Income Tax Act, 1961 - Natural Justice - Petitioner challenged notice under Section 148 and order under Section 148A(d) on ground that requested documents (statement of Aditya Jain, bank statement extracts, relevant bills/invoices) were not supplied - Respondent in additional affidavit offered to provide information if matter remanded - Court quashed impugned order and notice, remanded to Assessing Officer with direction to provide information and afford opportunity of hearing - Held that non-supply of documents violated principles of natural justice (Paras 4-5).
Issue of Consideration
Whether the reassessment notice under Section 148 and the order under Section 148A(d) of the Income Tax Act, 1961 are liable to be quashed for non-supply of documents requested by the assessee.
Final Decision
The court quashed the order under Section 148A(d) and notice under Section 148 of the Income Tax Act, 1961, and remanded the matter to the Assessing Officer with direction to provide the information as mentioned in the additional affidavit and afford an opportunity of hearing before passing any order under Section 148A(d).
Law Points
- Natural justice
- Right to fair hearing
- Reassessment proceedings
- Section 148
- Section 148A(d)
- Income Tax Act
- 1961
