VASANTHAKUMAR BHISTAPPA SHAMANUR Vs. ASSESSING OFFICER

JUDGEMENT

(1.) Aggrieved by the order dtd. 31/3/2022 passed under Sec. 148A(d) of the Income Tax Act, 1961 bearing No.ITBA/AST/F/148A/2021-22/1042388197(1) vide Annexure-G to the writ petition, the assessee has preferred this writ petition.

(2.) The impugned order has been passed by the Assessing Officer reopening the assessment of tax of the petitioner for the assessment year 2018-19. The petitioner was granted an opportunity of replying to the show cause notice before passing the impugned order. On the ground that the petitioner has not replied to the show cause notice, the impugned order has been passed. It is specifically observed in the impugned order that the assessee was required to furnish reply on or before 26/3/2022. In response to the notice, the assessee has not electronically/manually filed his submission by 26/3/2022.

(3.) Learned counsel for the respondents submits that the impugned order passed is in accordance with law and the same is based on the materials available with the Department. However, he admits that the reply was indeed given by the petitioner and the same is not considered while passing the impugned order.