Bombay High Court Direct JAO To Provide Specific Information Relied Upon To Issue The Section 148A(b) Notice

The Bombay High Court has directed the Jurisdictional Assessing Officer (JAO) to provide specific information relied upon to issue the notice under Section 148A(B) of the Income Tax Act.

The bench of Justice K. R. Shriram and Justice Neela Gokhale has quashed the assessment order and directed the JAO to dispose of the matter on or before December 31, 2023.

The department agreed to quash the assessment order and remand the matter back to the Jurisdictional Assessing Officer (JAO) to the stage of issuance of notice under Section 142(1) of the Income Tax Act, 1961.

The department stated that the JAO shall provide the petitioner within two weeks the documents and specific information received to allege that the petitioner has paid cash of Rs. 15,27,000 to one Bhagwati developer and its group.

The petitioner stated that within two weeks of receiving the documents, he would supplement the response submitted to the notice dated May 24, 2023, issued under Section 142(1) of the Income Tax Act.

The court, while agreeing with the contentions of both parties, quashed the assessment order and directed the JOA to pass the final order after giving a personal hearing.

Counsel For Petitioner: Adv. Karan Gajra instructed by DRK Associates (Navi Mumbai)

Counsel For Respondent: Sushma Nagaraj

Case Title: Ganesh Ramesh Chavan Versus Income Tax Officer

Case No.: Writ Petition (L) No.17449 Of 2023

Click Here To Read The Order