Where there is sufficient information available with the AO, Sec 148 notice cannot be quashed: Rajasthan HC

 

Chaturbhuj Gattani (D.B. Civil Writ Petition No. 10866/2023)

Facts:

1.A notice dated 13.3.2023 was issued to the petitioner by the Jurisdictional Authority under Section 148A(b) of the IT Act,

2.The notice stated that as per the information available with the department, it is seen that during the financial year 2018-19, the assessee made transaction of bogus purchase from fake entities to the tune of Rs.79,31,854/- in the name of M/s Tirumala Enterprises.

3.The petitioner, in his reply dated 17.3.2023, had requested for providing complete details and particulars of alleged fake entities so that he can file a detailed response to it, however, no such information was provided and the Jurisdictional Authority has passed the order dated 28.3.2023. The respondent-department has not provided any specific particulars of alleged fake entities like their name, invoice number, address, GST registration etc.

4.The petitioner had emphasized that the Jurisdictional Authority has placed heavy reliance on the report of the DDIT/ADIT (Inv.) 1, Udaipur to the alleged bogus purchase from fake entities filed by the petitioner, but copy of the same has not been supplied to him and as such, sufficient material, on which, the Jurisdictional Authority has relied upon, has not been supplied to the petitioner.

5.So, therefore, the order dated 28.3.2023 passed by the Jurisdictional Authority under Section 148A(d) and consequential notice dated 28.3.2023 under Section 148 of the IT Act are liable to be quashed and set aside.