SUBODH AGARWAL Vs. STATE OF U. P.

JUDGEMENT

(1.) The petitioner has approached this Court praying for quashing of notice dated March 28, 2022 (Annexure-13) issued under Sec. 148A(b) of the Income Tax Act, 1961 (for short 'the Act'), notice dated April 24, 2022 (Annexure-15) issued under Sec. 148 of the Act and order dated April 24, 2022 passed by respondent no. 2 rejecting the objections raised by the petitioner against issuance of notice under Sec. 148A(b) of the Act. Further prayer has been made for dropping the re-assessment proceedings initiated in pursuance of notice under Sec. 148(1) of the Act.

(2.) Mr. Dhruva Agrawal, learned Senior Counsel appearing for the petitioner submitted that search was carried out at the premises of the petitioner on August 31, 2015. A show cause notice was issued on June 1, 2016 under Sec. 153A of the Act for block assessment. The order of assessment was passed on December 31, 2017, which was challenged by the petitioner as well as the Department before the Income Tax Tribunal. The appeal filed by the petitioner was accepted whereas the one filed by the Department was dismissed. The order was further challenged by the Department by filing an appeal before this Court, which was dismissed vide order dated December 12, 2022.

(3.) After passing of the order under Sec. 153A of the Act, during pendency of the appeal against the aforesaid order, a show cause notice was issued to the petitioner on March 28, 2022 under Sec. 148A(b) of the Act, which was duly replied to by the petitioner. Rejecting the objection raised by the petitioner, order was passed on April 24, 2022 granting sanction for initiation of proceedings against the petitioner under Sec. 148A(d) of the Act and consequently, a notice was also issued on April 24, 2022. Initiation of proceedings under Sec. 148 of the Act is subject matter of challenge in the present writ petition.