Wp/8049/2023 Of Gilani Infra Private Limited v. Assi. Commissioner Of Income Tax Circle-2 Mumbai And Anr

IN THE HIGH COURT OF JUDICATURE AT BOMBAYDigitallysigned byPURTIPURTIPRASADCIVIL APPELLATE JURISDICTIONPRASADPARABPARABDate:2023.07.0715:45:33+0530WRIT PETITION NO. 8049 OF 2023 Gilani Infra Private Limited V/s.Assistant Commissioner of IncomeTax, Circle – 2(2), Mumbai and Anr. ….Petitioner …Respondents ---- Mr. Shreyas Shrivastava a/w Mr. Tanmay Bidkar for Petitioner.Mr. Akhileshwar Sharma a/w Ms. Shilpa Goel for Respondents. ---- CORAM : K.R. SHRIRAM & FIRDOSH P. POONIWALLA, JJ. DATED : 4[th] JULY 2023 P.C. :1.Petitioner is impugning a notice dated 30[th] March 2023 issuedunder Section 148A(b) of the Income Tax Act, 1961 (the Act) and the orderdated 6[th] April 2023 passed under Section 148A(d) of the Act forAssessment Year 2019-20. Though various grounds have been raised in thepetition, the primary reason petitioner is aggrieved is that in the order dated 6[th]April 2023 under Section 148A(d) of the Act, Respondent No.1 hasincorrectly recorded that assessee has neither responded nor submitted anyreply to the Show Cause Notice. Respondent No.1 has thereafter proceededto hold that there has been an escapement of income in the sum ofRs.2,72,62,525/-. 2.Petitioner had received a notice dated 30[th] March 2023 underSection 148A(b) of the Act calling upon petitioner to submit a reply on or before 6[th] April 2023. The notice had been digitally signed on 30[th] March2023, the time is not clear. On 6[th] April 2023 petitioner replied to the noticegiving all details. Petitioner also received an E-mail from the department at04:14:50 p.m. IST on 6[th] April 2023 confirming receipt of a reply frompetitioner. The impugned order came to be passed on 6[th] April 2023 at 6.17p.m. incorrectly recording that petitioner has not responded or submittedany reply to the Show Cause Notice. This was followed by a notice underSection 148 of the Act also dated 6[th] April 2023 issued at 6.38 p.m. In ourview having considered the petition as well as the documents annexed tothe petition, Respondent No.1 has incorrectly recorded that petitioner hasnot responded to the notice. 3.In the circumstances, we quash and set aside the impugnedorder dated 6[th] April 2023 passed under Section 148A(d) of the Act and thenotice under Section 148 of the Act. Respondent No.1 shall consider thereply filed by petitioner and may pass such order as he deems fit inaccordance with law. All rights and contentions of petitioner is kept openincluding the issue of limitation. 4.Before passing any order, petitioner shall be given a personalhearing, notice whereof shall be communicated atleast seven working daysin advance. If the Assessing Officer is going to rely on any judgment or anyorder of the Tribunal or Court, list thereof shall be provided to petitioner in advance alongwith notice of personal hearing so that petitioner will be ableto deal with the same/distinguish the same during the personal hearing.Any order passed shall be a reasoned and detailed order dealing with allsubmissions of petitioner. 5.Petition disposed. (FIRDOSH P. POONIWALLA, J.) (K.R. SHRIRAM, J.)