AJEETH Vs. ASSESSING OFFICER

JUDGEMENT

(1.) The petitioner has sought for issuance of writ of certiorari to quash the assessment order at Annexure-H3 dtd. 17/5/2023 and also sought for setting aside of order at Annexure-E3.

(2.) Learned Senior Counsel Shri M. V. Sheshachala for the petitioner submits that Sec. 148 notice at Annexure-E1 dtd. 26/7/2022 is required to be construed as 148A(b) notice in terms of the judgment of the Hon'ble Apex Court in Union of India Vs Ashish Agarwal in Civil Appeal No.3005 of 2022. It is submitted that the procedure then to the followed in terms of the amended provision and the cognate provision under Sec. 148 would be that the petitioner is granted opportunity to file his objections to 148A(b) notice, after which, order under 148A(d) may be passed accepting the explanation of the petitioner and dropping of the proceedings or passing of the order otherwise while proceeding to issue notice under 148. It is further submitted that this process though procedural must be construed as conferring substantive right on the petitioner assessee since if any grounds are made out in the reply to the notice under 148A(b) and the assessee is successful in convincing the authority, the proceedings itself may come to an end.

(3.) It is pointed out that notice 148 was dtd. 26/7/2022 and the order under 148A(d) came to be passed on the same date itself. It is clear that no opportunity was granted to the petitioner to make out reply before passing 148A(d) order. Accordingly, on this sole ground, the order under 148A(d) at Annexure-E3 is set aside and the matter is remanded to the stage, post notice at Annexure-E1.