Wp/9266/2022 Of Ramesh Lal Kotwani (Ramesh Lal Khatwani) v. Principal Commissioner Of Income Tax I

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPURBEFORE HON’BLE SHRI JUSTICE SHEEL NAGU & HON’BLE SHRI JUSTICE MANINDER S. BHATTI ON THE 12[th] OF MAY, 2022 WRIT PETITION NO.9266 OF 2022 Between:-RAMESH LAL KOTWANI(CORRECT NAME- RAMESH KHATWANI)SON OF SHRI KOTUMAL KHATWANI.AGED ABOUT 67 YEARS,OCCUPATION:-BUSSINESSPROPRIETOR OF M/S RAJ CYCLE AND AUTO AGENCIES,RESIDENTE OF SAMERIYA CHOWK, SINDHI CAMP,SATNA (M.P.)- 485501 (BY SHRI SAPAN USRETHE, ADVOCATE) ….PETITIONER AND 1. PRINCIPAL COMMISSIONER OF INCOME TAX-I, CENTRAL REVENUE BUILDING, NAPIER TOWN, JABALPUR (M.P.) 2. INCOME TAX OFFICER, WARD-2, SATNA INCOME TAX OFFICE, AAYAKAR BHAWAN, CIVIL LINES, SATNA (M.P.) .....RESPONDENTS (BY SHRI SANJAY LAL, ADVOCATE) This petition coming on for admission and interim relief this day, Hon’ble Shri Justice Maninder S. Bhatti passed the following: ORDER The petitioner seeks to assail the order dated 28.03.2022 (AnnexureP/11) as well as the notice dated 28.03.2022 contained in Annexure P/12. 2.The facts, as putforth in the memorandum of writ petition, reveal thatthe petitioner herein was issued a notice under Section 148-A of the IncomeTax Act, 1961 (for short “the act”), by which the petitioner was called uponto show cause as to why the proceeding of assessment under Section 148 ofthe act be not initiated against the petitioner. 3.The petitioner filed reply to the show cause notice and submitted thatthe books of accounts are being regularly maintained and audited. However,since the petitioner was earlier being assessed in PAN No. ,later on a new PAN Card with PAN No. , was generated and,therefore, he filed a valid ITR, but under a different PAN. The respondent’sauthorities passed an order under Section 148-A of the Act on 28.03.2022and on the same day, the respondents issued a notice under Section 148 ofthe Act. Thus, challenging the order as well as notice, the petitioner has filedthis petition. 4.The counsel for the petitioner submitted that, since, a new PAN No. isgenerated to the petitioner, therefore, the return under the new PAN No. wasfiled. However, the authorities did not appreciate the matter and under the garb of old PAN number, liability is sought to be fastened upon thepetitioner. Thus, the petitioner has prayed for quashment of the impugnedorder as well as notice. 5.Per contra, learned counsel for respondents submits that the petitionerhas approached this Court at premature stage, inasmuch as, still assessmentis to take place for which a notice has been issued to petitioner and,therefore, the petitioner has filed this petition in haste at a premature stageand thus, has prayed for dismissal of the petition. 6.Having heard counsel for the parties and perusing the records of thepetition, it is clear that initially a notice under Section 148-A of the Act wasissued which is a newly enacted provision under which, proceedings arerequired to be drawn before issuing any notice under Section 148 of the Act. 7.Thus, in the present case, the order dated 28.03.2022 (Annexure P/11)is an order under Section 148-A of the Act and subsequently the authorityhas issued a notice under Section 148 of Act, inasmuch as, according theauthority there is certain income of the petitioner which has escapedassessment in the assessment year 2018-19. 8.It is also not in dispute that the petitioner has been served with a noticedated 28.03.2022 under Section 148 of the Income Tax Act and he has been called upon to furnish the entire account details as well as a return in theprescribed format. 7.Thus, in the present case, the order dated 28.03.2022 (Annexure P/11)is an order under Section 148-A of the Act and subsequently the authorityhas issued a notice under Section 148 of Act, inasmuch as, according theauthority there is certain income of the petitioner which has escapedassessment in the assessment year 2018-19. 8.It is also not in dispute that the petitioner has been served with a noticedated 28.03.2022 under Section 148 of the Income Tax Act and he has been called upon to furnish the entire account details as well as a return in theprescribed format. 9.The petitioner has to respond to this notice contained in Annexure P/12inasmuch as, an opportunity vide Annexure P/12 dated 28.03.2022 has beenafforded to him. Therefore, in our considered view, the petitioner’s objectionpertaining to change of PAN No., can be considered by the authorities in theproceedings initiated. Pursuant to notice issued under Section 148 of the Act.The petitioner can raise all objections and explain the factum of issuance ofnew PAN No. before the authorities. 10.Thus, in this view of the matter, while declining interference, we grantliberty to petitioner to raise all grounds in his reply to show cause noticedated 28.03.2022 (Annexure P/12). The authority, in turn, shall consider andtake into consideration the grounds raised by the petitioner and will pass awell reasoned and speaking order after giving an opportunity of hearing tothe petitioner. 11.It is made clear that this court has not expressed any opinion on themerits of the matter. The writ petition stands disposed of accordingly. Noorder as to costs. ( SHEEL NAGU) (MANINDER S. BHATTI ) JUDGE JUDGE