The assessee did not file its reply to notice issued u\/s. 148A (b) of the Act for A.Y. 2018-19 even though 3 adjournments were granted. Therefore, the AO passed order u\/s. 148A (d) on account of default of the assessee in not submitting the reply to the show cause notice considering it was a fit case to issue notice under section 148 of the Act. The AO also passed consequential assessment order. The assessee challenged under writ the order passed u\/s. 148A (d) as it was non-speaking and also the assessment order passed u\/s 147. The High Court held that even in an ex parte proceedings, the authority has to record reasons for coming to a conclusion as to why the case has been taken out for re-opening of the assessment. The matter was restored to the AO at the stage of notice u\/s. 148(b) of the Act but the assessee was precluded from raising issue related to limitation.(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Mere failure to file reply cannot be the ground to issue notice u\/s 148-Even in ex-parte order, the authority has to record reasons for coming to a conclusion as to why the case has been taken out for re-opening of the assessment-Matter restored to the Assessing Officer to the stage of notice u\/s. 148A(b) of the Act. [S. 148, 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-42508","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b3C","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42508","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=42508"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42508\/revisions"}],"predecessor-version":[{"id":45705,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42508\/revisions\/45705"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}