Allowing the appeal the Court held that the Assessing Officer had stated that the assessee did not submit documents in support of his claim which was incorrect since there were enclosures along with the response submitted by the assessee dated March 29, 2022. The order passed under section 148A(d) is set aside and the matter is remanded back for fresh consideration by the Assessing Officer
Rajesh Kumar Agarwal v. UOI (2023)456 ITR 1/154 taxmann.com 404 (Cal)(HC) Editorial: Decision of single judge is set aside, Rajesh Kumar Agarwal v. UOI (Cal)(HC) (WPA No. 6956 of 2023 dt 1-5-2023)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principles of natural justice-Initial notice not stating transactions of assessee with two companies-Erroneously stating that the assessee did not respond to show-cause notice-Notice and order is set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]