[2022]

140 taxmann.com 463 (Delhi)[19-07-2022]

INCOME TAX : HC quashes order u/s 148A(d) as AO

had wrongly concluded that LTCG from property sale
was not disclosed in ITR
• While passing the impugned order under Section
148A(d) of the Act, the Assessing Officer has wrongly
concluded that the assessee had not disclosed the sale of
the property and long term capital gain in the ITR filed or
was accepted by the Assessing Officer. Keeping in view
the aforesaid, the impugned order and notice dated 30th
June, 2022 issued under Section 148A(d)/148 of the Act
are set aside and the matter is remanded back to the
Assessing Officer for fresh consideration in accordance
with law within four weeks.

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[2022] 140 taxmann.com 463 (Delhi)

HIGH COURT OF DELHI
Seema Gupta
v.
Income Tax Officer, Ward 70(1)
MANMOHAN AND MS. MANMEET PRITAM SINGH ARORA, JJ.
W.P.(C) 10740 OF 2022
JULY 19, 2022

Ruchesh Sinha, Adv. for the Petitioner. Ruchir Bhatia,

Standing Counsel for the Respondent.
ORDER

C.M.No.31175/2022
1. Exemption allowed, subject to all just exceptions.
2. Accordingly, the application stands disposed of.
W.P.(C) No.10740/2022 & C.M.No.31174/2022
3. Present writ petition has been filed challenging the order
dated 30th June, 2022 passed under Section 148A(d) of the
Income Tax Act, 1961 (hereinafter referred to as the 'Act') and
the consequential notice dated 30th June, 2022 issued under
Section 148 of the Act for the Assessment Year 2013-14.
4. Learned counsel for the petitioner submits that the
reassessment proceeding in the case of the petitioner is clearly a
case of 'change of opinion'. In support of his submission, he
draws this Court's attention to the original assessment
proceedings, which culminated in an order under Sections 143(3)
and 154 of the Act.
5. A perusal of the paper book reveals that the issue which is
sought to be reopened in the proceeding under Section 148 of the
Act had been discussed, deliberated and verified by the Assessing
Officer at the time of original assessment proceedings. It seems
that the Assessing Officer had applied its mind and then passed
the assessment order in favour of the petitioner.
6. However, while passing the impugned order under Section
148A(d) of the Act, the Assessing Officer has wrongly concluded
that the assessee had not disclosed the sale of the property and
long term capital gain in the ITR filed or was accepted by the
Assessing Officer.
7. Keeping in view the aforesaid, the impugned order and notice
dated 30th June, 2022 issued under Section 148A(d)/148 of the
Act are set aside and the matter is remanded back to the
Assessing Officer for fresh consideration in accordance with law
within four weeks.
8. Accordingly, the present writ petition along with pending
application stands disposed of.
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