Ramesh Lal Kotwani (Ramesh Lal Khatwani) vs. Principal Commissioner Of Income Tax I

INCOME TAX OFFICER, WARD-2, SATNA INCOME TAX OFFICE, AAYAKAR BHAWAN, CIVIL LINES, SATNA (M.P.) .....RESPONDENTS (BY SHRI SANJAY LAL, ADVOCATE) This petition coming on for admission and interim relief this day, Hon’ble Shri Justice Maninder S. Bhatti passed the following: 2 ORDER The petitioner seeks to assail the order dated 28.03.2022 (Annexure P/11) as well as the notice dated 28.03.2022 contained in Annexure P/12. 2. The facts, as putforth in the memorandum of writ petition, reveal that the petitioner herein was issued a notice under Section 148-A of the Income Tax Act, 1961 (for short “the act”), by which the petitioner was called upon to show cause as to why the proceeding of assessment under Section 148 of the act be not initiated against the petitioner. 3. The petitioner filed reply to the show cause notice and submitted that the books of accounts are being regularly maintained and audited. However, since the petitioner was earlier being assessed in PAN No.AEYPK1577L, later on a new PAN Card with PAN No.DDRPK0405G, was generated and, therefore, he filed a valid ITR, but under a different PAN. The respondent’s authorities passed an order under Section 148-A of the Act on 28.03.2022 and on the same day, the respondents issued a notice under Section 148 of the Act. Thus, challenging the order as well as notice, the petitioner has filed this petition. 4. The counsel for the petitioner submitted that, since, a new PAN No. is generated to the petitioner, therefore, the return under the new PAN No. was filed. However, the authorities did not appreciate the matter and under the 3 garb of old PAN number, liability is sought to be fastened upon the petitioner. Thus, the petitioner has prayed for quashment of the impugned order as well as notice. 5. Per contra, learned counsel for respondents submits that the petitioner has approached this Court at premature stage, inasmuch as, still assessment is to take place for which a notice has been issued to petitioner and, therefore, the petitioner has filed this petition in haste at a premature stage and thus, has prayed for dismissal of the petition. 6. Having heard counsel for the parties and perusing the records of the petition, it is clear that initially a notice under Section 148-A of the Act was issued which is a newly enacted provision under which, proceedings are required to be drawn before issuing any notice under Section 148 of the Act. 7. Thus, in the present case, the order dated 28.03.2022 (Annexure P/11) is an order under Section 148-A of the Act and subsequently the authority has issued a notice under Section 148 of Act, inasmuch as, according the authority there is certain income of the petitioner which has escaped assessment in the assessment year 2018-19. 8. It is also not in dispute that the petitioner has been served with a notice dated 28.03.2022 under Section 148 of the Income Tax Act and he has been 4 called upon to furnish the entire account details as well as a return in the prescribed format. 9. The petitioner has to respond to this notice contained in Annexure P/12 inasmuch as, an opportunity vide Annexure P/12 dated 28.03.2022 has been afforded to him. Therefore, in our considered view, the petitioner’s objection pertaining to change of PAN No., can be considered by the authorities in the proceedings initiated. Pursuant to notice issued under Section 148 of the Act. The petitioner can raise all objections and explain the factum of issuance of new PAN No. before the authorities. 10. Thus, in this view of the matter, while declining interference, we grant liberty to petitioner to raise all grounds in his reply to show cause notice dated 28.03.2022 (Annexure P/12). The authority, in turn, shall consider and take into consideration the grounds raised by the petitioner and will pass a well reasoned and speaking order after giving an opportunity of hearing to the petitioner. 11. It is made clear that this court has not expressed any opinion on the merits of the matter. The writ petition stands disposed of accordingly. No order as to costs. ( SHEEL NAGU) (MANINDER S. BHATTI )