Gouri Construction V. The Principal Commissioner of Income Tax, Raipur-2 and The Assessing Officer, National Faceless Assessment Centre, Delhi and The Assistant Commissioner of Income Tax, Circle 1(1), Raipur, C.G.

WPT/245/2022

AI Insights

The case involves Gouri Construction, a partnership firm, which filed a writ petition against the Principal Commissioner of Income Tax, Raipur-2, and other respondents, challenging the notice issued under Section 148 and the subsequent assessment order. The petitioner argued that the notice and the assessment were issued without following the amended procedural safeguards under Sections 148A and 151 of the Income Tax Act, 1961, which came into effect on 01.04.2021. The respondents contended that the assessment order was appealable and thus the writ petition was not maintainable. The court found that the respondents did not comply with the mandatory provisions of Section 148A before issuing the notice under Section 148, leading to a violation of the principles of natural justice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 810461 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 15-06-2023
• Assessment Year: misc
• Other Referred Cases: Acorus Unitech Wireless Pvt. Ltd. vs. ACIT, Union of India vs. Ashish Agrawal, Commissioner of Income Tax vs. Chhabil Dass Agarwal, M/s Southern Ispat and Energy Ltd. vs. Union of India, M/s Satya Vidya Real Estate Private Limited vs. ACIT, Harbanslal Sahnia vs. India Oil Corpn. Ltd., Assistant Commissioner of Sales Tax & others vs. Commercial Steel Limited
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AJAY KUMRANI
• Assessee Lawyers: MOOLCHAND JAIN
• Keywords: Faceless assessment; Income escaping assessment; Natural Justice; Reassessment
• Section: 148; 154; 151; 148A

Judgement Text

" 1 AFR HIGH COURT of CHHATTISGARH, BILASPUR WPT No. 245 of 20 22 Order Reserved on : 10.05.2023 Order Delivered on : 15.06.2023 • Gouri Construction, 10, Yashobal Complex, Ramsagar Para, Raipur, A partnership Firm through Partner Sumeet Agrawal, S/o Shri Mahavir Prasad Agrawal, aged about 45 years, resident of 10, Yashobal Complex, Ramsagar Para, Raipur. ------Petitioner VERSUS 1. The Principal Commissioner of Income Tax, Raipur-2, Aayakar Bhavan, Civil Lines, Raipur. 2. The Assessing Officer, National Faceless Assessment Centre, Delhi. 3. The Assistant Commissioner of Income Tax, Circle 1(1), Raipur, C.G. -------Respondents (cause title is taken from Case Information System) For Petitioner : Mr. Moolchand Jain, Advocate For Respondents : Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit Chaudhary, Advocate Hon'ble Shri Parth Prateem Sahu, Judge C.A.V. ORDER 1. Petitioner has filed this writ petition seeking following reliefs. “10.1 Calling the records of the case. 10.2 Quashing the Notice u/s 148 issued on 09.06.2021 (Anneuxre P-1) and assessment order dated 30.03.2022 (Annexure P-8) passed by the respondent no. 2. 10.3 Directing the Respondents to not to proceed further against the petitioner in the matter of tax levied and penalty proceedings initiated. 10.4 Any other relief, which this Hon’ble Court deems fit may also be granted.” 2. Facts relevant for disposal of this petition are that petitioner submitted return of the income tax for the assessment year 2013-14 declaring total income of ₹ 8,69,240/-. On 09.06.2021, Respondent No. 3 issued notice to petitioner under Section 148 of the Income 2 Tax Act, 1961 (henceforth “Act of 1961”) stating that income chargeable to tax for the assessment year 2013-14 has escaped assessment. During the pendency of proceedings of reassessment, petitioner submitted an application on 02.03.2022 to the Assistant Commissioner of Income Tax (Assessing Officer) requesting to provide certified copy of the reasons recorded under Section 148(2) of the Act of 1961 along with documents, statement and investigation reports etc. referred in the reasons if any and the sanction taken under Section 151 of the Act to file submissions to completely defend the case. Application was considered and decided on 25.03.2022 and considering the decision in the case of Acorus Unitech Wireless Pvt. Ltd. vs. ACIT [(2014) 43 taxmann.com 62 (Delhi)] wherein it was held that in terms of Section 148, law only requires that information or material on which Assessing Officer records his or her satisfaction has to be communicated to assessee, without mandating disclosure of any specific document. Draft assessment order under Section 147 read with Section 144B was passed on 25.03.2022, on the same date show-cause notice was issued and thereafter the assessment order under Section 147 r/w Section 144B of the Act of 1961 was passed on 30.03.2022. Petitioner filed an application under Section 154 of the Act of 1961 for rectification of the mistake in the order dated 30.03.2022 in the light of decision of Hon’ble Supreme Court in the case of Union of India vs. Ashish Agrawal [(2023) 1 SCC 617]. The said application came to be decided on 10.09.2022, rejecting the same, observing that the provisions of Section 154 of the Act of 1961 can be invoked only when there is mistake apparent on the face of record must be obvious and patent mistake and not something which can be established by long drawn process of reasoning. It is thereafter the writ petition was filed on 12.10.2022. 3 3. Mr. M.C. Jain, learned counsel for petitioner would submit that the notice under Section 148 of the Act of 1961 was issued on 09.06.2021. Before the date of issuance of notice the Parliament introduced reformative changes of Sections 147 to 149 and 151 of the Act of 1961 governing reassessment proceedings by way of Finance Act, 2021 which was passed on 28.03.2021. The amended provisions under Sections 147 to 149 and 151 made applicable w.e.f. 01.04.2021. Respondent No. 3 issued notice under Section 148 of the Act on 09.06.2021 which is after coming into force the amended provisions of Sections 147 to 149 and 151 but the procedure provided under Section 148 was not followed. It is contended that under the amended provisions safeguards have been provided in favour of assessee. Under the amended provisions, before issuance of the notice under Section 148, the respondents are required to conduct enquiry with prior approval of the specified authority as provided under Section 148(A)(a) of the Act of 1961 and after providing opportunity the authority is to decide the issue based on the material available on record including the reply whether it is a fit case to issue notice under Section 148 by passing an order. No proceeding as provided under Section 148(A) (a) is followed and no order under Section 148(A)(d) is passed. He also pointed out that the applicability of the amended provisions under Section 147 to 149 was discussed by Hon’ble Supreme Court in the case of Ashish Agrawal (supra) and held that the notice issued under Section 148 after 01.04.2021 shall be deemed to have been issued under Section 148-A of the Act of 1961 to pass order under Section 148(A)(d) and therefore the petitioner filed an application under Section 154 of the Act of 1961 requesting for rectification of the order dated 30.03.2022 which also came to be dismissed. It is further contended that as the notice under Section 4 148 issued by Respondent No. 3 is in violation of the provisions under Section 148A, 148A(b) and 148A(d), without providing the information and material relied upon by the Revenue and therefore the order of assessment is in violation of principle of natural justice. The order has been passed without giving proper opportunity of hearing as the notice under Section 148 of the Act of 1961 was issued without following procedure as provided under Section 148A and the order of assessment, Annexure P-8, is in violation of principle of natural justice, hence, writ petition be allowed. 4. Mr. Ajay Kumrani, learned counsel for respondents vehemently opposed the submission of counsel for petitioner and would submit that as the assessment order is passed, the order is appealable under Section 246(A) of the Act of 1961 and therefore writ petition is not maintainable. He relied upon the decision of Hon’ble Supreme Court in the case of Commissioner of Income Tax vs. Chhabil Dass Agarwal [(2013) 36 taxmann.com SC 36 (SC)], M/s Southern Ispat and Energy Ltd. vs. Union of India and others [Writ Appeal No. 248/2022, decided on 08.07.2022] and M/s Satya Vidya Real Estate Private Limited vs. ACIT [WPT No. 87/2022, decided on 30.03.2022] 5. I have heard learned counsel for the parties on both sides and also perused the documents placed on record. 6. Undisputedly, the provision under Section 148 of the Act of 1961 came to be amended w.e.f. 01.04.2021 and notice under Section 148 of the Act was issued on 09.06.2021 ie., the notice was issued after the amended provisions under Section 148 came into force and insertion of Section 148A. For convenience, I find it appropriate to extract the amended provisions for ready reference: “147. Income escaping assessment.- If any income chargeable to tax, in the case of an 5 assessee, has escaped assessment for any assessment year, the Assessing Officer may, subject to the provisions of sections 148 to 153, assess or reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, irrespective of the fact that the provisions of section 148A have not been complied with.] 148. Issue of notice where income has escaped assessment. - Before making the assessment, reassessment or recomputation under section 147, and subject to the provisions of section 148A, the Assessing Officer shall serve on the assessee a notice, along with a copy of the order passed, if required, under clause (d) of section 148A, requiring him to furnish within 15[a period of three months from the end of the month in which such notice is issued, or such further period as may be allowed by the Assessing Officer on the basis of an application made in this regard by the assessee], a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant assessment year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed; and the provisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139: Provided that no notice under this section shall be issued unless there is information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment in the case of the assessee for the relevant assessment year and the Assessing Officer has obtained prior approval of the specified authority to issue such notice: 16[Provided further that no such approval shall be required where the Assessing Officer, with the prior approval of the specified authority, has passed an order under clause (d) of section 148A to the effect 6 that it is a fit case to issue a notice under this section:] 17[Provided also that any return of income, required to be furnished by an assessee under this section and furnished beyond the period allowed shall not be deemed to be a return under section 139.] Explanation 1.—For the purposes of this section and section 148A, the information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment means,— (i) any information 18[***] in the case of the assessee for the relevant assessment year in accordance with the risk management strategy formulated by the Board from time to time;*or 19[(ii) any audit objection to the effect that the assessment in the case of the assessee for the relevant assessment year has not been made in accordance with the provisions of this Act; or (iii) any information received under an agreement referred to in section 90 or section 90A of the Act; or (iv) any information made available to the Assessing Officer under the scheme notified under section 135A; or (v) any information which requires action in consequence of the order of a Tribunal or a Court.] Explanation 2.—For the purposes of this section, where,— (i) a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A, on or after the 1st day of April, 2021, in the case of the assessee; or (ii) a survey is conducted under section 133A, other than under sub-section (2A) 20[***] of that section, on or after the 1st day of April, 2021, in the case of the assessee; or (iii) the Assessing Officer is satisfied, with the prior approval of the Principal Commissioner or Commissioner, that any money, bullion, jewellery or other valuable article or thing, seized or requisitioned under section 132 or section 132A in case of any other person on or after the 1st day of April, 2021, belongs to the assessee; or (iv) the Assessing Officer is satisfied, with the prior approval of Principal Commissioner or 7 Commissioner, that any books of account or documents, seized or requisitioned under section 132 or section 132A in case of any other person on or after the 1st day of April, 2021, pertains or pertain to, or any information contained therein, relate to, the assessee, the Assessing Officer shall be deemed to have information which suggests that the income chargeable to tax has escaped assessment in the case of the assessee 21[where] the search is initiated or books of account, other documents or any assets are requisitioned or survey is conducted in the case of the assessee or money, bullion, jewellery or other valuable article or thing or books of account or documents are seized or requisitioned in case of any other person. Explanation 3.—For the purposes of this section, specified authority means the specified authority referred to in section 151.] 148A. Conducting inquiry, providing opportunity before issue of notice under -The Assessing Officer shall, before issuing any notice under section 148,— (a) conduct any enquiry, if required, with the prior approval of specified authority, with respect to the information which suggests that the income chargeable to tax has escaped assessment; (b) provide an opportunity of being heard to the assessee, 23[***] by serving upon him a notice to show cause within such time, as may be specified in the notice, being not less than seven days and but not exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a); (c) consider the reply of assessee furnished, if any, in response to the show-cause notice referred to in clause (b); (d) decide, on the basis of material available on record including reply of the assessee, whether or not it is a fit case to issue a notice under section 148, by passing an order, with the prior approval of specified authority, within one month from the end of the month in which the reply referred to in 8 clause (c) is received by him, or where no such reply is furnished, within one month from the end of the month in which time or extended time allowed to furnish a reply as per clause (b) expires: Provided that the provisions of this section shall not apply in a case where,— (a) a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A in the case of the assessee on or after the 1st day of April, 2021; or (b) the Assessing Officer is satisfied, with the prior approval of the Principal Commissioner or Commissioner that any money, bullion, jewellery or other valuable article or thing, seized in a search under section 132 or requisitioned under section 132A, in the case of any other person on or after the 1st day of April, 2021, belongs to the assessee; or (c) the Assessing Officer is satisfied, with the prior approval of the Principal Commissioner or Commissioner that any books of account or documents, seized in a search under section 132 or requisitioned under section 132A, in case of any other person on or after the 1st day of April, 2021, pertains or pertain to, or any information contained therein, 24[relate to, the assessee; or (d) the Assessing Officer has received any information under the scheme notified under section 135A pertaining to income chargeable to tax escaping assessment for any assessment year in the case of the assessee.] Explanation.—For the purposes of this section, specified authority means the specified authority referred to in section 151.] 149. Time limit for notice.- (1) No notice under section 148 shall be issued for the relevant assessment year,—(a) if three years have elapsed from the end of the relevant assessment year, unless the case falls under clause (b); 27[(b) if three years, but not more than ten years, have elapsed from the end of the relevant assessment year unless the Assessing Officer has in his possession books of account or other documents or evidence which reveal that the income chargeable to tax, represented in the form of— 9 (i) an asset; (ii) expenditure in respect of a transaction or in relation to an event or occasion; or (iii) an entry or entries in the books of account, which has escaped assessment amounts to or is likely to amount to fifty lakh rupees or more:] Provided that no notice under section 148 shall be issued at any time in a case for the relevant assessment year beginning on or before 1st day of April, 2021, if 28[a notice under section 148 or section 153A or section 153C could not have been issued at that time on account of being beyond the time limit specified under the provisions of clause (b) of sub-section (1) of this section or section 153A or section 153C, as the case may be], as they stood immediately before the commencement of the Finance Act, 2021: Provided further that the provisions of this sub- section shall not apply in a case, where a notice under section 153A, or section 153C read with section 153A, is required to be issued in relation to a search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, on or before the 31st day of March, 2021: 29[Provided also that for cases referred to in clauses (i), (iii) and (iv) of Explanation 2 to section 148, where,— (a) a search is initiated under section 132; or (b) a search under section 132 for which the last of authorisations is executed; or (c) requisition is made under section 132A, after the 15th day of March of any financial year and the period for issue of notice under section 148 expires on the 31st day of March of such financial year, a period of fifteen days shall be excluded for the purpose of computing the period of limitation as per this section and the notice issued under section 148 in such case shall be deemed to have been issued on the 31st day of March of such financial year: Provided also that where the information as referred to in Explanation 1 to section 148 emanates from a statement recorded or documents impounded under section 131 or section 133A, as the case may be, on or before the 31st day of March of a financial year, in consequence of,— 10 (a) a search under section 132 which is initiated; or (b) a search under section 132 for which the last of authorisations is executed; or (c) a requisition made under section 132A, after the 15th day of March of such financial year, a period of fifteen days shall be excluded for the purpose of computing the period of limitation as per this section and the notice issued under clause (b) of section 148A in such case shall be deemed to have been issued on the 31st day of March of such financial year:] Provided also that for the purposes of computing the period of limitation as per this section, the time or extended time allowed to the assessee, as per show-cause notice issued under clause (b) of section 148A or the period during which the proceeding under section 148A is stayed by an order or injunction of any court, shall be excluded: Provided also that where immediately after the exclusion of the period referred to in the immediately preceding proviso, the period of limitation available to the Assessing Officer for passing an order under clause (d) of section 148A 30[does not exceed seven days], such remaining period shall be extended to seven days and the period of limitation under this sub-section shall be deemed to be extended accordingly. Explanation.—For the purposes of clause (b) of this sub-section, \"asset\" shall include immovable property, being land or building or both, shares and securities, loans and advances, deposits in bank account. 31[(1A) Notwithstanding anything contained in sub-section (1), where the income chargeable to tax represented in the form of an asset or expenditure in relation to an event or occasion of the value referred to in clause (b) of sub-section (1), has escaped the assessment and the investment in such asset or expenditure in relation to such event or occasion has been made or incurred, in more than one previous years relevant to the assessment years within the period referred to in clause (b) of sub-section (1), a notice under section 148 shall be issued for every such assessment year for assessment, reassessment or recomputation, as the case may be.] (2) The provisions of sub-section (1) as to the 11 issue of notice shall be subject to the provisions of section 151.] 151. Sanction for issue of notice.- Specified authority for the purposes of section 148 and section 148A shall be,— (i) Principal Commissioner or Principal Director or Commissioner or Director, if three years or less than three years have elapsed from the end of the relevant assessment year; (ii) Principal Chief Commissioner or Principal Director General or 33[***] Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year:] 34[Provided that the period of three years for the purposes of clause (i) shall be computed after taking into account the period of limitation as excluded by the third or fourth or fifth provisos or extended by the sixth proviso to sub-section (1) of section 149.] 151A. Faceless assessment of income escaping assessment -(1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment or recomputation under section 147 or issuance of notice under section 148 35[or conducting of enquiries or issuance of show- cause notice or passing of order under section 148A] or sanction for issue of such notice under section 151, so as to impart greater efficiency, transparency and accountability by— (a) eliminating the interface between the income- tax authority and the assessee or any other person to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing a team-based assessment, reassessment, recomputation or issuance or sanction of notice with dynamic jurisdiction. (2) The Central Government may, for the purpose of giving effect to the scheme made under sub- section (1), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 12 31st day of March, 2022. (3) Every notification issued under sub-section (1) and sub-section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. 7. Under the amended provisions, before issuance of notice under Section 148, the provisions under Section 148A has to be mandatorily complied with. Section 148A clearly talks about conducting an enquiry providing opportunity of hearing and only after passing an order under Section 148A(d), notice under Section 148 of the Act of 1961 can be issued. The submission of learned counsel for petitioner that no proceeding has been initiated under Section 148A before issuance of notice under Section 148 is not disputed by the respondents in their reply but in the pleadings it is mentioned that the assessment proceeding is completed on 30.03.2022 whereas the decision of Hon’ble Supreme Court in the case of Ashish Agarwal (supra) was passed on 04.05.2022. 8. The amended provisions under Section 148 and 148A came into force w.e.f. 01.04.2021, notice under Section 148 was issued on 09.06.2021 without following the procedure as provided under Section 148A. Notice under Section 148 was issued after 01.04.2021 without following procedure provided under Section 148A of the Act of 1961 was put to challenge before different High Courts and the High Courts have set aside the notice under Section 148 and the order of High Court was put to challenge by the Revenue before the Supreme Court which came to be decided in case of Ashish Agarwal (supra) along with other connected matters. Even if the judgment of Hon’ble Supreme Court was passed on 04.05.2022, the amended provisions under Section 148 and 148A came into force w.e.f. 01.04.2021 by way of Finance Act, 2021 passed on 28.03.2021. The respondents were duty bound to 13 comply with the provisions in its words and spirit as the amended provisions of the Act of 1961 provides safeguards to the assessee. Even the application submitted by the petitioner to provide certified copy of the reasons recorded under Section 148(2) of the Act, documents, statement and investigation report referred in the reasons and sanction taken under Section 151, the said application was dismissed placing reliance upon the decision of the year 2014 ie., prior to coming into force the amended provision and has passed the assessment order on the same date. 9. In the aforementioned facts of the case, the question arise for consideration of this Court is whether the writ petition is liable to be dismissed in view of the alternate remedy of appeal available to petitioner under Section 246A of the Act of 1961, as argued by learned counsel for respondents. Hon’ble Supreme Court in number of decisions have considered the bar of entertaining the petition under Article 226 of Constitution of India on the ground of availability of efficacious alternate statutory remedy. In the case of Harbanslal Sahnia vs. India Oil Corpn. Ltd. [(2003) 2 SCC 107], Hon’ble Supreme Court has considered the circumstances under which the High Court can exercise its writ jurisdiction under Article 226 of the Constitution of India in spite of availability of alternate remedy and held thus: “7. So far as the view taken by the High Court that the remedy by way of recourse to arbitration clause was available to the appellants and therefore the writ petition filed by the appellants was liable to be dismissed, suffice it to observe that the rule of exclusion of writ jurisdiction by availability of an alternative remedy is a rule of discretion and not one of compulsion. In an appropriate case in spite of availability of the alternative remedy, the High Court may still exercise its writ jurisdiction in at least three contingencies: (i) where the writ petition seeks enforcement of any of the Fundamental Rights; (ii) where there is failure of principles of natural justice 14 or, (iii) where the orders or proceedings are wholly without jurisdiction or the vires of an Act and is challenged [ See Whirlpool Corporation v. Registrar of Trade Marks, Mumbai and Ors. (1998) 8 SCC 11]. The present case attracts applicability of first two contingencies. Moreover, as noted, the petitioners' dealership, which is their bread and butter came to be terminated for an irrelevant and non-existent cause. In such circumstances, we feel that the appellants should have been allowed relief by the High Court itself instead of driving them to the need of initiating arbitration proceedings.” 10. Recently, Hon’ble Supreme Court in the case of Assistant Commissioner of Sales Tax & others vs. Commercial Steel Limited [(2021) SCC OnLine SC 884, has observed thus: “11. The respondent had a statutory remedy under section 107. Instead of availing of the remedy, the respondent instituted a petition under Article 226. The existence of an alternate remedy is not an absolute bar to the maintainability of a writ petition under Article 226 of the Constitution. But a writ petition can be entertained in exceptional circumstances where there is: (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statues or delegated legislation.” 11. In the aforementioned decision Hon’ble Supreme Court has clearly observed that existence of alternate remedy is not an absolute bar to the maintainability of writ petition under Article 226 of the Constitution of India. 12. In the case at hand, the Parliament amended the provisions under Section 147 to 149 and 151 of the Act of 1961 and the substituted provisions under Section 147 to 149 and 151 came into force w.e.f. 01.04.2021. The notice under Section 148 of the Act of 1961 was issued on 09.06.2021. On the date of issuance of notice under Section 148 the respondents are under obligation to comply with 15 the provisions under Section 148A which provide for conducting an enquiry if required by prior approval of the specified authority, providing an opportunity of being heard to assessee by serving him a show-cause notice, to consider the reply, if any, of the assessee to the show-cause notice and thereafter to take decision on the basis of material available on record including the reply whether or not it is a fit case to issue notice under Section 148 and to pass order in this regard. Only after passing an order under Section 148A(d) of the Act of 1961, the notice under Section 148 is to be issued. By amending the Act of 1961 under Section 147 to 149 and 151 certain safeguards are provided to the assessee. 13. In the case at hand, procedure as provided under Section 148A of the Act of 1961 is not followed by the respondents before issuing notice under Section 148 of the Act, the notice issued under Section 148 of the Act of 1961 is in violation of principle of natural justice and therefore the entire proceedings initiated of passing of an order of assessment is in violation of principle of natural justice and entire proceeding is vitiated in the eyes of law. Even the application seeking material and documents referred in the reasons were not supplied and the said application was dismissed relying upon the decision which was not applicable to the facts of the case at hand on the date of consideration of application, in view of the dictum of the Supreme Court in the case of Ashish Agarwal (supra) wherein the Hon’ble Supreme Court has ordered to provide the respective assessee the information and material relied upon by the Revenue so that the assessee can reply to the show-cause notice within the specific time frame. 14. In the aforementioned facts of the case and the decisions of Hon’ble Supreme Court in the case of Harbanslal Sahnia (supra) and Commercial Steel Limited (supra) , the submission of learned 16 counsel for respondent that the writ petition is not maintainable in view of the existence of alternate remedy under Section 246A of the Act of 1961 is not sustainable. This Court is of the considered view that in the facts of the case petition under Article 226 of the Constitution of India is maintainable. The decisions relied upon by the learned counsel for respondents are on different facts. 15. For the foregoing discussion, writ petition is allowed and the order of assessment Anneuxre P-8 dated 30.03.2022 is set aside. Matter is remitted back to the respondents-authorities for deciding the case afresh treating the notice issued under Section 148 of the Act of 1961 to be a notice under Section 148A and to proceed complying the provisions under Section 148A of the Act of 1961 keeping in mind the decision of Hon’ble Supreme Court in the case of Ashish Agarwal (supra) and to pass the orders afresh. Sd/- (Parth Prateem Sahu) Judge /pāwān "