Assessee-charitable society filed nil return for relevant assessment year.\u00a0 Notice under section 131(1A) was issued by Investigation Wing to submit details with respect to donations paid by assessee.\u00a0 Assessing Officer based on ex parte report issued notice under section 148A(b) and thereafter, order was passed under section 148A(d).\u00a0 Assessee had filed writ challenging order passed under section 148A(d) and notice issued under section 148 on ground that impugned order was passed mechanically without application of mind. Court held\u00a0 that\u00a0 from perusal of report that during course of proceedings before Investigation Wing assessee did not produce any supporting documentary evidence in respect to donation paid.\u00a0 High Court\u00a0 held that merits of information referable to section 148A would remain subject to reassessment proceedings initiated vide notice under section 148, thus issues which required determination at stage of reassessment proceedings and in respect of which departmental remedy was otherwise available would not require to be determined at stage of decision by Assessing Officer under section 148A(d) and thus, impugned order under section 148A(d) and notice under section 148 would not warrant any interference under article 226 as challenge to such order would be available to assessee while challenging order passed in reassessment proceedings consequent to notice issued under section 148. Assessee filed SLP against order of High Court but subsequently it sought permission to withdraw SLP with liberty to file review before High Court.\u00a0 SLP filed against\u00a0 order was to be dismissed as withdrawn with liberty to file review before High Court. \u00a0(AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained investments-Writ against issue of notice under section 148 was dismissed-Assessee filed SLP against order of High Court-Assessee sought permission to withdraw SLP with liberty to file review before High Court-SLP filed against order was to be dismissed as withdrawn with liberty to file review before High Court.[S. 131(IA), 148A(b), 148A(d), Art. 136] <\/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-59306","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fqy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59306","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=59306"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59306\/revisions"}],"predecessor-version":[{"id":59307,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59306\/revisions\/59307"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}