Allowing the petition the Court held, that since the show-cause notice issued under section\u00a0148A(b)\u00a0and the subsequent notice were bereft of any details, the Department\u2019s asking the assessee to respond to the vague show-cause notice was virtually asking the assessee to search for \u201ca needle in a haystack\u201d. However, since it was stated that the Department would supply all the relevant material documents and information in its possession, the order passed under section\u00a0148A(d)\u00a0and the notice issued under section\u00a0148\u00a0were to be set aside with a direction to the Department to issue a supplementary notice in pursuance of the initial notice issued under section\u00a0148A(b)\u00a0enclosing all the relevant or incriminating information or material or documents. The assessee should file its response to the supplementary notice. The Assessing Officer was directed to pass a fresh order under section\u00a0148A(d)\u00a0in accordance with law.(AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Bogus entities-Vague show cause notice-Matter remanded to issue supplementary notice furnishing details. [S. 148A(b), 148A(d), Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-31356","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-89K","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31356","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=31356"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31356\/revisions"}],"predecessor-version":[{"id":31357,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31356\/revisions\/31357"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}