Non Mentioning of issuance of Notice u/s 148A (d) of Income Tax Act in Portal: Orissa High Court stays Proceedings Initiated

The Orissa High Court has stayed Income Tax proceedings initiated due to the failure to mention the issuance of notice under section 148A(d) of the Income Tax Act, 1961, in the GST Portal. The petitioner, Nirmal Kumar Kar, challenged the order dated March 25, 2023, under section 148A(d), arguing that there was no information regarding the issuance of notice under section 148A(b) as of March 27, 2023. The court emphasized that an order under section 148A(d) is limited to the ascertainment of information by the Assessing Officer (AO) that the income of the assessee has escaped assessment. The final determination on whether the income has actually escaped assessment is made after issuing a notice under section 148 and passing an order of assessment or reassessment under section 147. The court’s decision highlights the procedural requirements for initiating reassessment proceedings and the importance of proper documentation in the GST Portal.