Gaurang Raghavjibhai Patel Vs ITO (Gujarat High Court)
The writ petition was decided by the Gujarat High Court under Articles 226 and 227 of the Constitution of India. The petitioner challenged the order dated 31 March 2023 passed under Section 148A(d) of the Income-tax Act, 1961, along with the consequential notice issued under Section 148A on the same date, both relating to Assessment Year 2019–20.
The petitioner, an individual, had filed his return of income for AY 2019–20 on 31 August 2019 declaring a total income of ₹8,05,650. The return was processed and accepted without issuance of a scrutiny notice under Section 143(2). Subsequently, on 18 March 2023, the respondent issued a notice under Section 148A(b) alleging that income chargeable to tax had escaped assessment and referring to unexplained financial transactions amounting to ₹14,96,82,215.
The petitioner responded on 27 March 2023 by furnishing available details. Thereafter, on 29 March 2023, the respondent issued another communication seeking bank-wise and entry-wise details of 17 transactions, explaining that earlier attachments had not reached the petitioner due to technical glitches. However, the petitioner was directed to furnish the detailed information within 24 hours, i.e., by 30 March 2023. On the same day, the petitioner requested an extension of 30 days, pointing out that the demand involved extensive information and that Section 148A(b) mandates a minimum time period.
