Mansukhbhai Dahyabhai Radadiya Vs ITO (Gujarat High Court)
The Gujarat High Court addressed a petition challenging the issuance of a notice under Section 148 of the Income Tax Act, 1961. The petitioner submitted that the respondent-authority had not complied with Clause (4) of the Scheme framed under Section 135A, including the absence of preliminary e-verification. After issuance of a notice under Section 133(C) and filing of the reply by the assessee, the notice under Section 148 was issued without following the prescribed procedure.
It was further submitted that the impugned notice was issued by the jurisdictional Assessing Officer contrary to Section 151A of the Act and the related Scheme.
Considering these submissions, the Court issued a notice returnable on 10 December 2024. By way of ad interim relief, the Assessing Officer may continue assessment proceedings, but no final order shall be passed without the Court’s permission. Direct service of notices through email was permitted during the pendency of the petition.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
Learned Senior Advocate Mr. M.R.Bhatt with learned advocate Ms. Shailee Joshi has submitted that pursuant to the order dated 24.10.2024, the petitioner has filed additional affidavit along with the Scheme framed by the respondent under section 135A of the Income Tax Act,1961 [‘the Act’ for short].
