High Court of Meghalaya
Jasmine Bonny Agitok Sangma vs . Union Of India & Ors on 20 May, 2022
Serial No.01
Supplementary List
HIGH COURT OF MEGHALAYA
AT SHILLONG
WP (C) No.179/2022
Date of Order: 20.05.2022
Jasmine Bonny Agitok Sangma Vs. Union of India & ors
Coram:
Hon'ble Mr. Justice Sanjib Banerjee, Chief Justice
Hon'ble Mr. Justice W. Diengdoh, Judge
Appearance:
For the Petitioner : Dr. A. Saraf, Sr.Adv
For the Respondents : Dr. N. Mozika, ASG with
Ms. S. Rumthao, Adv
i) Whether approved for reporting in Yes/No
Law journals etc.:
ii) Whether approved for publication
in press: Yes/No
JUDGMENT: (per the Hon'ble, the Chief Justice) (Oral)
The challenge in the present case is to an order dated April 1,
2022 passed under clause (d) of Section 148A of the Income Tax Act,
1961.
2. An initial notice under clause (b) of Section 148A of the Act for
assessment year 2015-16 was issued to the petitioning assessee on March
23, 2022. Such notice required the assessee to show cause why a notice
under Section 148 of the Act should not be issued. In view of the order that
is proposed to be made, the further details in the notice need not be
addressed at this stage.
3. The petitioner responded to the show-cause notice and a copy of
the e-proceedings response acknowledgement dated March 30, 2022 has
been appended to the petition. It is apparent that the petitioner replied to
the initial show-cause notice and such reply was duly lodged.
4. However, the impugned order under clause (d) of Section 148A
of the Act was issued on April 1, 2022 without taking the petitioner's
response to the initial notice into consideration. The same would be
apparent from the penultimate paragraph of the impugned notice of April
1, 2022 which records that no reply was furnished by the assessee in
response to the notice under Section 148A(b) of the Act.
5. Since there appears to be an error apparent on the face of the
impugned order passed under Section 148A(d) of the Act dated April 1,
2022 and the Department failed to consider the assessee's written response
that was received by the Department on March 30, 2022, the impugned
order of April 1, 2022 cannot be sustained and the same is set aside. As a
consequence, the notice under Section 148 of the Act also dated April 1,
2022 is quashed with liberty to the Department to issue a fresh notice in
accordance with law, if the Department is so entitled.
6. It will now be open to the Department to consider the matter
afresh by taking into account the petitioning assessee's response of March
30, 2022 before taking further steps in the matter in accordance with law.
7. Nothing herein will prejudice the rights and obligations of either
the petitioning assessee or the Department.
8. WP (C) No.179 of 2022 is disposed of without any order as to
costs.
(W. Diengdoh) (Sanjib Banerjee)
Judge Chief Justice
Meghalaya
20.05.2022
"Lam DR-PS"
