Petitioner filed its response to notice u/s. 148 of the Act  and brought to the notice of Assessing Officer that petitioner has not been provided with the reasons recorded for reopening of the assessment and a copy of sanction accorded under section151 of the Act. The Assessing Officer instead of responding, issued a show cause notice. Petitioner received order under section 148D of the Act.  On writ allowing the petition the Court held that the issue of notice being non-application of mind by the concerned officer. Moreover in the said order, the officer is totally silent on the grievance raised by petitioner that reasons recorded in the proposed reopening has not been provided. The court quashed and set aside the issues notice u/s. 148. Consequent orders/notices are also quashed and set aside. Court observed that there is no section 148D under the Income-tax Act, 1961 (WP No. 2226 of 2022 dt. 4-5-2022). (AY.  2015-16)

Davariya Brothers Private Limited v. ACIT (Bom)(HC) (UR)