Rakesh Agrawal Vs Central Board of Direct Taxes And Others (Madhya Pradesh High Court)
In the case of Rakesh Agrawal Vs Central Board of Direct Taxes and Others (Madhya Pradesh High Court), the petitioner, an individual taxpayer, challenged the order dated 05.04.2024 under Section 148A(d) of the Income Tax Act, 1961, and the re-assessment notice issued under Section 148. The petitioner was served a show-cause notice on 24.03.2024, with an appearance date of 31.03.2024. The petitioner sought a 15-day extension to prepare a reply, which was submitted on 05.04.2024. However, the authorities issued the final order on the same day, treating the reply as submitted earlier. The petitioner argued that this violated the principle of providing an effective hearing under Section 148A(b) of the Act. The court found that the petitioner was not given sufficient time and an effective opportunity for hearing. Given that the order under Section 148A(d) was not appealable, the court ruled that the petitioner had no alternative remedy and set aside the order. The matter was remitted to the respondents for a fresh hearing, ensuring the petitioner was given a proper opportunity to present his case.
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT
