CHAMPA IMPEX PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This intra court appeal by the writ petitioner is directed against the order dtd. 19/7/2023 in WPO No. 1294 of 2023. The said writ petition was filed by the appellant challenging an order passed under Sec. 148A(d) of the Income Tax Act, 1961 (the Act for brevity).

(2.) As could be seen from the grounds canvassed in the writ petition as well as from the submissions made by Mr. Pranit Bag, learned advocate appearing for the appellant writ petitioner, the case of the appellant is that the respondent assessing authority had failed to consider that information for several assessment years cannot be called for as has been done in the notice issued under Sec. 148A(b) of the Act dtd. 31/3/2023. It is further submitted that no information could be sought for separately for the assessment year 2018-2019 since the appeal is pending before the appellate authority and the re-assessment proceedings in relation to the said year has been challenged by the appellant before this court and by order dtd. 15/3/2022,the matter stood remanded back to the assessing officer.

(3.) It is further submitted that the notice dtd. 31/3/2023 issued under Sec. 148A(b) of the Act cannot be modified or amended by a subsequent communication and the only option available was to drop the proceedings and issue fresh notice if the same is permissible under law. Further it is contended that the respondent assessing officer did not conduct any independent investigation or enquiry under Sec. 148A(a) of the Act before initiating proceedings by issuance of a notice under Sec. 148A(b) of the Act. Further it is contended that the re-assessment proceeding is time barred and cannot be carried on against the appellant.