RAKESH AGRAWAL Vs. CENTRAL BOARD OF DIRECT TAXES

JUDGEMENT

(1.) The present writ petition under Article 226 of the Constitution of India has been filed challenging the order dtd. 5/4/2024 passed under Sec. 148A(d) of the Income Tax Act, 1961 and the re-assessment notice dtd. 5/4/2024 issued under Sec. 148 of the Act.

(2.) The brief facts of the case are that the petitioner is an individual holding PAN No. ABYPA6388C has income tax payee under the Income Tax Act, 1961. The petitioner was served with the show-cause notice dtd. 24/3/2024 under Sec. 148A(b) of the Act for the Assessment Year 2020- 21 calling upon him to furnish the details and supporting documents with respect to the queries. The petitioner was called upon to appear on 31/3/2024. The petitioner appeared and submitted an application seeking 15 days time to prepare a reply and collect the necessary documents. The respondent passed the final order dtd. 5/4/2024 under Sec. 148A(d) and in consequence of it, the respondent No.3 has issued a show-cause notice under Sec. 148 of the Act on 5/4/2024 itself. Hence, the petitioner has approached this Court.

(3.) Learned counsel for the petitioner submits that the petitioner had sufficient time to file a reply within 30 days. He appeared only once on 31/3/2024 and sought 15 days time to file reply. The reply was filed on 5/4/2024 but without considering the same, the impugned order has been passed. The provisions of Sec. 148A(b) of the Income Tax Act has not been followed as the petitioner was not been given effective opportunity of hearing, therefore, the impugned order is bad in law and liable to be set aside.