Case Law Details
Maharaja Edifice Pvt. Ltd. Vs. Union of India & Ors. (Calcutta High Court)
High Court held that reasons provided to the petitioner did not contain any information but it is titled as ‘cash related information detail’ and such information cannot be said to be sufficient for reopening of the assessment.
The Assessing Officer issued notice under Section 148A(b) of the Act on 16.03.2022 stating that he has information which suggests that income chargeable to tax for the relevant assessment year has escaped the assessment within the meaning of Section 147 of the Act. The notice stated that the details of the information and enquiry, if conducted, are enclosed with the notice in Annexure A. On receipt of the notice, the assessee found there was no attachment as Annexure A. Therefore, the assessee submitted his response through e-proceedings on 21.03.2022 pointing out that they have not been furnished the annexure said to have been appended to the notice under Section 148A(b) dated 16.03.2022. There was no reply given by the Assessing Officer but another notice under Section 148A(b) of the Act dated 21.03.2022.
It is the submission of Ms. Das De that this second notice was issued as the first notice did not provide the minimum time of seven days as it had provided only 5 days’ time. Along with the notice it has been stated that information available with the Department is enclosed in Annexure A. The Annexure A did not contain any information but it is titled as “case related information detail”. This is a tabular statement. The assessee on receipt of the same had filed their response through e-proceedings on 24.03.2022. They have also attached various documents along with their response dated 24.03.2022. It is, thereafter, the order has been passed under Section 148A(b) of the Act. It is surprising to find that in the said order the officer has furnished information which is running to more than seven paragraphs. This information was not furnished to the assessee at the first instance and what was appended to the notice dated 21.03.2022 was only case related information details. Therefore, this court is convinced that there has been violation of principles of natural justice inasmuch as the appellant was not furnished with full information based on which the assessment was sought to be reopened.
For the above reason, the writ appeal as well as the writ petition is allowed. The order under Clause (d) of Section 148A of the Act dated 07.04.2022 is set aside and the matter is remanded to the Assessing Officer to the position when he issued notice under Section 148A(b) of the Act dated 21.03.2022.
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