Wtax/623/2023 Of Abhijeet Dwivedi v. Assistant Commissioner Of Income Tax Dc/Ac - 1 (1), Allahabad And Another

Court No. - 42 Case :- WRIT TAX No. - 623 of 2023 Petitioner :- Abhijeet Dwivedi Respondent :- Assistant Commissioner Of Income Tax Dc/Ac - 1 (1), Allahabad And Another Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- Gaurav Mahajan,Ashish Agrawal Hon'ble Saumitra Dayal Singh,J.'Honble Rajendra Kumar-IV,J. 1. Heard Sri Ashish Agrawal, learned counsel for the revenue. 2. Challenge has been raised to the reassessment proceedings initiated against thepetitioner for the assessment year 2019-20 vide reassessment notice dated20.04.2023. 3. On the last date, upon hearing learned counsel for the parties, following orderhad been passed:- "1. Heard learned counsel for the parties. 2. Submission is, the first show cause notice issued under Section 148-Aand the consequent notice issued before satisfaction was drawn, did notdisclose to the petitioner, the material / information giving rise to theproceeding. 3. Further, it has been submitted, disclosure of such information wasmandatory in view of the language Section 148-A (b) read with circularissued by the C.B.D.T. dated 01.08.2022. 4. Prima facie, submission appears to carry force. 5. Sri Ashish Agarwal, prays for and is granted three days time to filewritten instruction. written instruction. 6. Put up as fresh on 29.05.2023, showing the name of counsel for therespondents. " 4. Today, upon written instruction received by learned counsel for revenue, informsthe revenue authorities have realized the procedure lapse that occurred at the stageof initiation of proceedings. Thus it has been admitted that the entire informationgiving rise to the satisfaction (Assessing Authority) as to escapement of income, remained to be supplied to the petitioner at the stage of objections being invited interms of Section 148-A(b) of the Income Tax Act, 1961. 5. In view of fair stand taken by the revenue, no useful purpose would be servedcan be kept the writ petition pending for calling counter affidavit. 6. Accordingly, the order dated 20.04.2023 passed under Section 148-A(d) of theAct and consequential notice of that date issued against the petitioner forAssessment Year 2019-20 are set aside. It is however left open to the revenueauthorities to issue fresh notice to the petitioner under Section 148-A(b)accompanied with all information. The proceedings may revive from that stage, inaccordance with law. In view of this order, fresh notice under Section 148-A(b)may be issued within a period of one month. 7. Accordingly, the writ petition is disposed of. Order Date :- 29.5.2023 I.A.Siddiqui (Rajendra Kumar-IV,J.) (Saumitra Dayal Singh,J.)