Delhi High Court
Lalit Kumar Poddar vs Income Tax Officer & Anr. on 9 May, 2022
$~2216
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7142/2022 & CM APPL.21900/2022
LALIT KUMAR PODDAR ..... Petitioner
Through: Ms. Prem Lata Bansal, Sr. Adv. with
Mr. Shivang Bansal, Advocate.
versus
INCOME TAX OFFICER & ANR. ..... Respondents
Through: Mr. Ajit Sharma, Advocate.
% Date of Decision: 09th May, 2022
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
JUDGMENT
MANMOHAN, J (Oral):
1. Present writ petition has been filed challenging the order dated 25th
March, 2022 passed by Respondent No.1 under Section 148A(d) of the
Income Tax Act, 1961 (for short 'the Act') and the notice dated 26th March,
2022 issued by the Assessing Officer under Section 148 of the Act for the
Assessment Year 2018-19.
2. Learned senior counsel for the Petitioner states that despite the
Petitioner having moved an application for extension of time and the portal
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:10.05.2022
being kept open for the said purpose, the submission filed by the assessee
within the extended time was not taken into account by the Respondents.
3. Learned senior counsel for the petitioner states that it is the mandate
of statute under sub-clause (d) of Section 148A that the Assessing Officer
shall decide, on the basis of material available on record including the reply
of the assessee, as to whether or not it is a fit case to issue a notice under
Section 148 of the Act, by passing an order, with the prior approval of
Pr. CIT. She points out that in the present case, Respondent No.1 has not
considered the reply/representation made by the assessee and had proceeded
with a pre-determined mind.
4. Issue notice.
5. Mr. Ajit Sharma, learned counsel accepts notice on behalf of the
respondents.
6. He states that the petitioner has not placed on record either the Show
Cause Notice or the correspondence exchanged with the Department. He,
however, states that respondents have no objection if the Assessing Officer
is directed to consider the reply/representation of the petitioner a copy of
which has been placed at page 64 of the paper book.
7. Consequently, the impugned order dated 25th March, 2022 as well as
the notice dated 26th March, 2022 are set aside and the Assessing Officer is
directed to pass a fresh reasoned order in accordance with law within six
weeks, after considering the reply/representation dated 26th March, 2022
placed at pages 64 and 65 of the paper book along with annexure enclosed
therewith. With the aforesaid direction, the present writ petition and
application stand disposed of.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:10.05.2022
8. This Court clarifies that it has not commented on the merits of the
controversy. The rights and contentions of all the parties are left open.
MANMOHAN, J
DINESH KUMAR SHARMA, J
MAY 9, 2022
AS
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:10.05.2022
