2024:BHC-AS:15237-DB

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION

WRIT PETITION NO. 5877 OF 2023

Akshar Landmark …Petitioner

Versus
Income Tax Officer, Ward-28(1)(1), Mumbai &
Anr. …Respondents

Ms. Ritika Agarwal (through VC) i/b ACE Legal Consultants for
Petitioner.
Mr. Arjun Gupta for Respondents-Revenue.

CORAM: K. R. SHRIRAM &

DR. NEELA GOKHALE, JJ.
DATED: 28th March 2024
PC:-

1. Petitioner is impugning a notice dated 2 nd March 2023 issued

under Section 148A(b) of the Income Tax Act, 1961 (“the Act”) by

Respondent No. 1, the approval granted under Section 151 of the Act

by Respondent No. 2, the order dated 31st March 2023 under Section

148A(d) of the Act and the final notice also dated 31 st March 2023

issued under Section 148 of the Act by Respondent No. 1.

2. Petitioner had filed its return of income for Assessment Year

(“AY”) 2019-2020 declaring total income of Nil. The return of

income was processed under Section 143(1) of the Act. Thereafter

Petitioner received the impugned notice dated 2nd March 2023 issued

under Section 148A(b) of the Act alleging that there was information,

which suggests that income chargeable to tax for AY 2019-2020 has

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escaped assessment. To the notice was annexed the information.

Petitioner replied by a letter dated 13th March 2023 in which

Petitioner objected to the reopening. Petitioner also asked for various

documents. Though Petitioner was given a copy of approval granted

under Section 151 of the Act, the remaining documents have not

been made available. In the order passed under Section 148A(d) of

the Act on 31st March 2023, Respondent No. 1 has admitted that

Petitioner had sought all the documents, but has taken a stand that

Section 148A of the Act does not talk about providing the documents

which are required by Assessee and whatever information was

available has been provided.

3. We do not agree with the stand taken by the Assessing Officer

(“AO”) inasmuch as qua Assessee to effectively respond to the show-

cause notice, Assessee should certainly be made available the

documents which are relied upon to allege that there has been

escapement of income. Assessee otherwise will not be able to

effectively respond to the show-cause notice.

4. Therefore, without going into merits of the matter, we hereby

quash and set aside the order dated 31st March 2023 passed under

Section 148A(d) of the Act. We direct Respondent No. 1 to provide

the documents asked for by Petitioner within two weeks from the

date this order is uploaded. Within two weeks thereafter, Petitioner

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shall respond. An order under Section 148A(d) of the Act shall be

passed on or before 15th June 2024, but before passing an order a

personal hearing shall be given to Petitioner, notice whereof shall be

communicated atleast five working days in advance.

5. Petition disposed. No order as to costs.

(DR. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)

GITALAXMI
KRISHNA
KOTAWADEKAR
Digitally signed by
GITALAXMI KRISHNA
KOTAWADEKAR
Date: 2024.04.01
15:04:09 +0545

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