Akshay Gas Agency v. Ghuge And Y. G. Khobragade, Jj

IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WRIT PETITION NO.7424 OF 2023 AKSHAY GAS AGENCY THROUGH ITS PROPRIETORVERSUSPRINCIPAL COMMISSIONER INCOME TAX AND ANR … Mr. Raviraj R. Chandak, Advocate for the Petitioner. Mr. Alok Sharma, Advocate for Respondent Nos.1 and 2. … CORAM : RAVINDRA V. GHUGE AND Y. G. KHOBRAGADE, JJ. DATE : 10[th] JULY, 2023. PER COURT:- 1.We have considered the submissions of the learnedAdvocate for the respective sides. 2.The department has opposed this petition contendingcontendingthat the proceedings under Section 148 of the Income Tax Act,may be permitted to be proceeded with. The department has opposed this petition contendingcontending 3.The issue raised in this petition is with regards thesubmission of a reply to the show cause notice under Section 148-A (b) of the Income Tax Act, belatedly and such reply having beentendered before the impugned order under Section 148-A (d) ispassed. By judgment dated 28.06.2023, this Court has dealt withthe said issue in Writ Petition No.10244/2022 filed by PradeepS/o Tukaram Kokadwar Vs. The Principal ChiefCommissioner Income Tax-1, Nashik and Another. The onlydifference is that in the earlier petition, the notice was issued prior to the amendment of 2021. Nevertheless, the law as is laiddown in Pradeep S/o Tukaram Kokadwar (supra), will alsoapply to this case. 4.Considering the dates and sequence of events set outin the petition, it is obvious that the notice under Section 148-A(b) was dated 16.02.2023. 11 days time was granted to thepetitioner to submit a reply. The petitioner tendered a reply on23.03.2023, belatedly. However, the impugned order was passedon 28.03.2023, when the reply of the petitioner was already beforethe concerned authority. 5.In view of the above and the view taken by this Courtin Pradeep S/o Tukaram Kokadwar (supra), this petitionispartly allowed. The impugned order dated 28.03.2023 isquashed and set aside. We permit respondent no.2 to consider thereply of the petitioner dated 23.03.2023 and pass an appropriatereasoned order in accordance with law, within 30 days from today. 6.Needless to state, thereafter the parties would takerecourse to the remedy as is permissible in law. (Y. G. KHOBRAGADE) (RAVINDRA V. GHUGE) JUDGE JUDGE