M/S M.k. Auto Clutch Co v. Principal Commissioner Of Incometax-I & Another

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLACWP No.2088 of 2023 Decided on: 14.06.2023 M/s M.K. Auto Clutch Co. Versus ...Petitioner Principal Commissioner of IncomeTax-I & another ...Respondents CoramThe Hon'ble Mr. Justice M.S. Ramachandra Rao, Chief JusticeThe Hon’ble Mr. Justice Ajay Mohan Goel, Judge Whether approved for reporting? For the petitioner: Mr. Vishal Mohan, Senior Advocate withMr.Aditya Sood, Advocate. For the respondents:Mr. Vinay Kuthiala, Senior Advocate withMr. Diwan Singh Negi, Advocate. M.S. Ramachandra Rao, Chief Justice (Oral) Heard both sides. 2.Petitioner in the writ petition has assailed order dt. 31[st] March, 2023, passed by the 2[nd] respondent under Clause(d) of Section 148A of the Income Tax Act, 1961 (for short, ‘theAct’). 3.The grievance of the petitioner is that though thepetitioner had submitted a reply on 24.03.2023 on electronicmode to the show cause notice dt. 18[th] March, 2023, issued to the petitioner, under Clause (b) of Section 148A of the Act, thesame had not been considered by the 2[nd] respondenterroneously stating that there was no reply filed by thepetitioner at all to the said show cause notice. 4.In the reply filed by the respondents, it is admittedthat the petitioner did file a reply to the show cause notice on24.03.2023, but the same had not been considered, as it wasnot reflected till 25.03.2023 on the on-line portal of the IncomeTax Department due to technical error. It is admitted that thepetitioner had filed its reply within time. 5.Having regard to the stand taken by therespondents in their reply, we are of the opinion that theimpugned order passed by the 2[nd] respondent cannot besustained. 6.Accordingly the writ petition is allowed. Order dated31[st] March, 2023, passed by the 2[nd] respondent under Clause(d) of Section 148A of the Act as well as consequential noticeissued under Section 148 of the Act, bearing the same date,are quashed and set aside; the 2[nd] respondent is directed toconsider the reply dt. 24.03.2023 filed by the petitioner and then pass a reasoned order, in accordance with law, and communicate it to the petitioner. 7.Pending application(s), if any, shall also stand disposed of. ( M.S. Ramachandra Rao ) Chief Justice June 14, 2023 (vt) ( Ajay Mohan Goel )Judge