SHAMPA SARKAR,J. - (1.) The writ petitioner company has filed this writ petition for a direction upon the respondents i.e. the income tax authorities to recall and/or cancel the notice dated March 31, 2019 and order dated September 3, 2019, which are Annexure P-14 and P-19 to the writ petition.
(2.) An interim order has also been prayed for restraining the authorities from giving further effect to the above notices. It is the contention of the petitioner that the order dated September 3, 2019 suffers from non-application of mind and has been issued mechanically without considering the rebuttal filed by the petitioner by its letter dated August 26, 2019 pursuant to the notice dated March 31, 2019 issued under Section 148 of the Income Tax Act 1961 (hereinafter referred to as "the said Act"). The first contention of the petitioner is that the notice dated March 31, 2019 and the order dated September 3, 2019 do not satisfy the first proviso to Section 147 of the said Act. It is contended that the incomes allegedly which had escaped assessment, according to the authorities, were a part of the assessment for the assessment year 2015-16. The authorities were made aware of such position by the petitioner in the answer to the notice issued under Section 148 of the said Act.
(3.) It is further contended that pursuant to a notice received under scrutiny assessment for the assessment year 2012-13, the petitioner by a letter dated January 21, 2015 had already answered the queries with regard to the advance received by the petitioner for sale of the flats mentioned in the notices during the assessment year 2012-13. The petitioner in the said letter had categorically explained why the said advance received against the said flats had not been accounted for in the return for the assessment year 2012-13 but in stead was accounted for in the return filed for the assessment year 2015-16.;