On the facts the jurisdictional authority along with notice dt. 13th March, 2023 under s. 148A(b) has supplied information available with it with the documents such as insight portal, wherein information/description has been given. In the notice dt. 13th March, 2023 under s. 148A(b) and the order dt. 28th March, 2023 under s. 148A(d) issued by the AO, it is clearly mentioned that in the insight portal, the case of the assessee is flagged on “High Risk CRIU/RU PAN case for the relevant assessment year. Case of the assessee is covered by information specified in Expln. 1(i) of s. 148. It is not the case of the assessee that information disclosed vide notice under s. 148A(b) is not covered by the information specified in Expln. 1(i) of S Writ petition is dismissed. (AY. 2019-20)
Chaturbhuj Gattani v. ITO (2024) 336 CTR 369 (Raj) (HC) Saroj Gattani v. ITO (2024) 336 CTR 369 (Raj) (HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Supply of information-Information/description has been given to the assessee-Writ petition is dismissed. [S. 148, 148A(b), 148A(d), Art.226]