Page 63 - Knowledge Network Transform
P. 63
Whether the notice under Along with the notice under clause (b) of
clause (b) of section 148A is section 148A, an assessing officer is required
a c co m p a n i e d by t h e to supply the necessary information or
necessary information or material or documents or copies of
material or documents in statements etc., to an assessee. In this regard,
the possession of the AO on the CBDT has also issued Guidelines, bearing
the basis of which the no. F.No.299/10/2022-Dir(lnv.III)/611, dated
allegations of escapement 01/08/2022. In the opinion of the author,
o f i n c o m e h a s b e e n while making reply in response to notice
leveled? under s. 148A(b), an assessee should request
for the copies of all the information or
documents or materials lying in the AO's
possession for making necessary rebuttal
thereupon. An assessee can also request for
personal hearing, either physically or through
Video Conferencing.
Whether the notice under In such cases, there is no statutory mandate
clause (b) of section 148A for issuance of any notice under s. 148A(b) of
has been issued with the Act in accordance with the provisions of
r e s p e c t t o s o m e clause (c) of the proviso to section 148A of the
information gathered Act, which clearly spell out that where some
during the course of search information is received during the course of
under s. 132 or requisition the search in the premises of some other
under s. 132A in the case of person and some information relating to an
third persons? assessee is received, then, the provisions of
section 148A shall not apply. Thus, the very
issuance of the captioned notice under clause
(b) of section 148A of the Act, goes to
establish that the assessing officer is not
intending to carry out the proceedings against
the assessee under s. 148 of the Act on the
basis of any information gathered during the
course of the search under s. 132 of the Act in
the case of third persons and by issuing the
notice under s. 148A (b), the assessing officer
would be legally precluded to have any
reference to any information gathered during
the course of the search under s. 132 of the
Act.
The bes 00161
The purpose of our lives is to be happy.t way to predict your future is to create it.
