Y.G. Khobragade JUDGMENT
Y.G. Khobragade, J.
1. Rule. Rule made returnable forthwith and heard finally with the consent of the parties.
2. We have heard the learned advocates appearing on behalf of both the sides.
3. The Petitioner has invoked jurisdiction of this Court under Article 226 of the Constitution of India thereby praying for issuance of Writ of Mandamus to quash and set aside show cause notice dated 28th March, 2023, issued under Section 148-A of the Income Tax Act,1961 as well as the Order dated 10th April, 2023 passed therein.
4. The learned counsel for the petitioner submits that the Petitioner is an assessee under the Income Tax Act, 1961(for sake of brevity hereinafter referred as 'Act') and regularly submitting Income Tax Return each and every year. The Petitioner's wife is running the Proprietary concern firm in the name of "Mansukh Sarees". The Petitioner is working in the said firm on salary basis. The Petitioner is also earning income from some properties. The Petitioner furnished returns for the year 2019-2020 and disclosed all sources of income. On 27th and 28th April, 2019, the Petitioner performed marriage of his daughter namely Bhagyashree in a Corinthians Resort and Club (Niyati Hotels and Resorts Pvt. Ltd.) and entire expenditure occurred for said marriage is well accounted in his income record. However, on 28.03.2023, the Petitioner was served with the impugned notice u/s 148-A of the Act alleging therein about incurring huge expenses on marriage of his daughter, which escaped in the assessment within the meaning of Sec. 147 of the Act and called to submit explanation. Accordingly, the Petitioner replied to the said notice pointing out all the details of his source of income with proof. Further, the Petitioner prayed for personal hearing to explain the accounts, however, the Respondent No. 1 passed the impugned order dated 10th April, 2023, without providing an opportunity of personal hearing. Therefore, impugned notice dated 28th March, 2023 issued under Sec. 148-A of the Income Tax Act,1961 and order dated 10th April, 2023 passed therein are illegal and bad in law.
5. The learned counsel for the Petitioner relies upon the following judgments/orders:-
(i) Judgment and Order passed by the Division Bench of Punjab and Haryana High Court in C.W.P. No. 10219 of 2022 dated 02.06.2022 (Anshul Jain V/s. Principal Commissioner of Income Tax and Anr.).
(ii) Order passed by the Division Bench of Gujarat High Court in R/Special Civil Application No. 19275 of 2021 dated 06.07.2023.
(iii) Order passed by the Division Bench of Gujarat High Court in R/Special Civil Application No. 17321 of 2022 and other bunch of applications dated 07.02.2023.
(iv) Judgment dated 29.03.2022 in Writ Petition No. 1334 of 2021 passed by the Division Bench of this Court (Coram: K.R. Shriram and N.J. Jamdar JJ.)
6. On the other hand, Mr. Sharma, the learned counsel for the Respondents submits that the notices dated 28.03.2023 issued u/s 148-A (b) and the order dated 10.04.2023 u/s 148-A (d) of the Income Tax Act for the year 2019-2020, are legal and proper. The revenue authority received some confidential information in respect of tax evasion by the Petitioner under the category of "High Risk Transaction CRIU/VRU", during search an........