Chotanagpur Diocesson Trust Asson. v. UOI (2024) 296 Taxman 16 (Jharkhand)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed without providing information gathered from investigation wing-Order and subsequent notice is quashed and set aside.[S. 2((15),12A, 148, 148A(b) 148A(d), Art. 226]

Assessing Officer on basis of information on the insight portal of the Income-tax Department held that assessee was indulged in real estate activities.  On basis of same, a notice under section 148 was issued upon assessee. On writ the Court held  that order under section 148A(d) was passed without providing details uploaded on insight portal along with information gathered from investigation wing and new information uploaded on insight portal. Order and notice is quashed.  The matter  remitted back to the ITO to supply all the relied upon documents on the basis of which the notice under section 148A(b) has been issued and pass the order strictly in accordance with law as mandated in the provision itself and the circular.  (AY. 2019-20)