OM PRAKASH YADAV S/O CHETRAM YADAV vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

Facts

The petitioner, Om Prakash Yadav, filed a writ petition challenging a notice dated March 15, 2022, issued under Section 148A(b) of the Income Tax Act, 1961, and an order dated March 25, 2022, passed under Section 148A(d) of the Act. The petitioner received the notice under Section 148A(b) requiring a reply by March 22, 2022. On March 22, 2022, the petitioner requested an adjournment to file objections. However, the assessing officer passed the impugned order on March 25, 2022, without considering this request for adjournment.

Held

The Tribunal held that the impugned order passed under Section 148A(d) of the Income Tax Act, 1961, was in violation of the procedure prescribed by Section 148A. It was further held that the order was passed without affording a reasonable opportunity to the petitioner to put forth their objections, as the request for adjournment was not considered. Consequently, the impugned order was set aside. The matter was remanded back to the assessing officer (respondent No.2) to proceed in accordance with the law. The writ petition was allowed.

Key Issues

1. Whether the order passed under Section 148A(d) of the Income Tax Act, 1961, is liable to be quashed for being passed in violation of the prescribed procedure and without affording a reasonable opportunity to the petitioner to present objections? Assessee's Contention: The petitioner argued that the impugned order was passed in violation of the procedure laid down under Section 148A of the Act and without affording a reasonable opportunity to present objections. The request for adjournment was not considered before passing the order. Revenue's Contention: The judgment does not record any specific arguments made by the revenue.