LALIT KUMAR PODDAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Present writ petition has been filed challenging the order dtd. 25/3/2022 passed by Respondent No.1 under Sec. 148A(d) of the Income Tax Act, 1961 (for short "the Act") and the notice dtd. 26/3/2022 issued by the Assessing Officer under Sec. 148 of the Act for the Assessment Year 2018-19.

(2.) Learned senior counsel for the Petitioner states that despite the Petitioner having moved an application for extension of time and the portal being kept open for the said purpose, the submission filed by the assessee within the extended time was not taken into account by the Respondents.

(3.) Learned senior counsel for the petitioner states that it is the mandate of statute under sub-clause (d) of Sec. 148A that the Assessing Officer shall decide, on the basis of material available on record including the reply of the assessee, as to whether or not it is a fit case to issue a notice under Sec. 148 of the Act, by passing an order, with the prior approval of Pr. CIT. She points out that in the present case, Respondent No.1 has not considered the reply/representation made by the assessee and had proceeded with a pre-determined mind.