BABCOCK BORSIG LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) With the consent of either of the parties, the writ petition being WPA 7824 of 2022 is treated as on day's list and taken up for disposal alongwith the instant appeal.

(2.) This appeal has been filed by the writ petitioner challenging the order dtd. 5/5/2022 passed by the learned single Judge while directing the affidavit-in-opposition to be filed by the respondent department declined to grant an interim order in favour of the appellant/ assessee. The appellant filed a writ petition challenging the notice issued under Sec. 148A(b) of the Income Tax Act (in short "the Act") dtd. 12/3/2022, which has been furnished alongwith the supplementary affidavit, which is taken on record as well as the order passed under Clause (b) of Sec. 148A of the Act dtd. 30/3/2022. The proceedings were put to challenge on the ground of violation of principles of natural justice.

(3.) After the conclusion of the scrutiny assessment proceedings under Sec. 143(3) of the Act by order dtd. 6/5/2021, the assessing officer has initiated proceedings under the amended Act and a notice under Sec. 148A(b) of the Act dtd. 12/3/2022 was issued. By the said notice the assessee was informed that the assessment is to be reopened.