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Order under Whether the order under Any order under clause (d) of section 148A has to
s. 148A(d) clause (d) of section 148A be passed by the AO only after obtaining the prior
h a s b e e n p a s s e d b y approval of the specified authority as prescribed
obtaining prior approval of under s .151 of the Act.
the specified authority?
Whether the order under Any order under s. 148A(d) has to be passed by the
clause (d) of section 148A assessing officer only after taking into
has been passed after consideration the assessee's reply. Such
considering the reply of the consideration should not be mechanical or mere
assessee? an empty formality but, the assessing officer
should apply his mind on the reply so made,
judicially, without any pre-conceived notion. If the
AO fails to do so, the entire reassessment
proceedings are liable to be set-aside. In cases
where the assessee's reply were not considered
before passing order under s. 148A(d), their
Lordships of Hon'ble High Court of Calcutta, in the
case of Radha Stores Pvt. Ltd. vs. Union of India
(2022) 12 TMI 82 (Cal.) and that of Hon'ble Bombay
High Court in the case of Sunrise Associates vs. ITO
(2022) 10 TMI 854 (Bom.), were pleased to set-
aside the entire reassessment proceedings.
Whether the order under The assessing officer is required to pass an order
clause (d) of section 148A under s. 148A(d) within one month from the end of
has been passed within one the month in which the reply of the assessee is
month from the end of the received by him. If no reply is received, the
month in which the reply of assessing officer is required to pass the order
the assessee is received by under s. 148A(d) within one month from the end of
him? the month in which the time or extended time
allowed to assessee to furnish his reply expires.
W h a t i s t h e re m e d y It is amply clear that an order passed under s.
available to the assessee 148A(d) cannot be a subject matter of an appeal
against invalid order under before any Appellate Authority. However, one can
s. 148A(d)? have a view that such order can be subjected to
revision before the Revisionary Authorities under
s. 264 of the Act.
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