E-Newsletter Surat Branch for September 2022

SURAT BRANCH OF WIRC OF ICAI

ICAI Bhawan, B/h. VR Mall, Dumas Road, Rundh Magdalla, Surat - 395007.
Ph.: (0261) 3506372/ 73 / 74 / 75, Mob. : +91 98105 82383
E-mail : [email protected] Web Site : www.surat-icai.org

E - Newsletter SURAT BRANCH September 2022

Happy
Teacher's Day

Office Bearers Vice Chairperson : Secretary : Treasurer :
CA. Dushyant Vithlani
Chairperson : CA. Arun Narang CA. Ashwin Bhauwala
CA. Nikesh Kothari 93270 79369 99797 64643 93762 72725

93760 36646

Committee Members : Ex. Officio Member

CA. Shailesh Lakhankiya CA. Manthan Chawat CA. Preetesh Shah CA. Ishwar Jivani
97251 90123 99049 54005 90670 03989 96248 67495

CA. Chimpu Lapsiwala CA. Joni Jain

90042 88880 99092 74436 INDEX 01 From Chairman’s Desk 01

Newsletter Committee : 02 From Editorial Desk 02
03 Understanding important provisions of 04

Chairperson : Prosecutions under the Income Tax Act,

CA Shailesh Lakhankiya 1961 vis-à-vis Criminal Procedure Code, 1973

Members : 04 SLP filed in the decision of 12

CA. Rajiv Shah CA. Atit Shah CA. Mihir Modi Gian Castings P. Ltd. v. CBDT (2022)
CA. Kajal Deora
CA. Ronak Parekh CA. Jinendra Mehta CA. Sweta Panelia 05 Due Date for the Month of September 2022 14

CA. Kalpesh Lakhani CA. Kanchan Agarwal 06 Event Snap Shot 17

CA. Viral Shah CA. Rahul Agarwal 07 Library & Reading Room Facility at Branch 24

08 Upcoming Sessions for the 26

Month of September

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From Chairman’s Desk:

Dear Esteemed Colleagues,

With a great pleasure I would like to acknowledge and admire your enthusiasm and active participation
in the National Conference-2022 and other events in the month of August-2022. I expect the same kind
of response in the upcoming events from you all. I would like to thanks more than 1000 members for their
participation, to all the subcommittee members, United team Surat branch, staff of Surat branch and
students committee of WICASA for their untiring efforts and support to organise this flagship National
Conference event 2022.

ICAI MSME Yatra & ICAI MSME Setu and hosted by the various Regional Councils/ Branches in the
month of August, September, October & November, 2022 for Capacity Building of MSMEs in 75 Days,
75 Programmes in 75 Cities to recognize the role played by the Chartered Accountants in strengthening
the MSMEs as the backbone of Indian economy. The feedback we have received from the participants of
the event was extremely positive.

Once again I request you to post only positive messages about our profession and country. There are so
many emerging opportunities in the profession around us to grab & grow, so be careful and avoid
supporting any negative messages for the profession or for the country.

Members , in this new era so many experts survey on accountancy states that accountants role is likely or
very likely to change due to technology. So kindly keep yourself updated with the new tools of
technology to grab the upcoming challenges with the spirit of “Learn, unlearn and relearn” in tune with
time and be capable in converting all challenges into opportunities. The 21st World Congress of
Accountants 2022 would be an apt platform for ideas exchange and usher interactive dialogue amongst
the global and local accounting fraternity and other stakeholders and is likely to see huge participation
from PAN India and entire Globe. So I request all the members to join The WCOA event, who have not
registered in WCOA conference to be held in November -2022 at Jio center, Mumbai.

I wish everyone Happy Teachers Day i.e. on 5th September. I surely believe that we all are getting
prepared for the audit season this month, my heartfelt wishes to all seniors and colleagues for a
successful month. Let's complete the compliance before time and contribute our bit in the act of nation
building.

“The Best way to predict the future is to create it”

Thanking you,

Best wishes and regards
Kindly reach out to us on official Branch:-
k [email protected]
# +91 95105 82383
Best wishes and regards

CA. Nikesh Kothari
Chairperson

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From Editorial Desk:

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- attKtfTgt

Dear Member of Surat Branch
Wishing you all a happy teachers Day!

The date August 5th is celebrated as Teachers Day and Chartered Accountancy is a profession where we
CA's learn new things almost every day and we have teachers in form of our seniors, various Laws, and
various other things. We CA's should be thankful to all the stakeholders who help us, force us to improve
each day, and teach us life skills. We should be grateful to our teachers and gurus for making us capable to do
what we can achieve today.

Dear members, as we all are aware the 30th of September 2022 is the last date to complete the audits,
and this time, the government will also not extend due dates under any circumstance hence we have to
complete TAR within due dates so that we can enjoy and celebrate NAVRATRI also and our work is also done
in time and thereby maintaining work-life balance. HAPPY TEACHERS DAY & HAPPY NAVRATRI to all the
Members.

India is organising World Congress of Accountants (WCOA) in this 18th to 21st November 2022 first
time in the history of this event, in this event 52 countries and 262 cities are participate so it is golden
opportunity for all of us to have global practice and future trends with emerging avenues for the profession,
build our network with peers across the Globe, know how the accounting & finance professionals are
changing the world for the better, Grow your practice with valuable learnings from the stalwarts of the
profession and many more so, I urge to everyone to take participate on it and take the benefit of it and make
yourself as global leader.

This Newsletter includes insights on Understanding important provisions of prosecutions under the
Income Tax Act, 1961 vis-à-vis Criminal Procedure Code,1973, SLP filed in the decision of Gian Castings P.
Ltd v. CBDT (2022) (140 taxmann.com 318) (Punj. & Har. HC) dismissed by Hon'ble Supreme Court,
Important due dates for the month of September 2022, Upcoming CPE Programme by Surat Branch.
Let's learn together, grow together, shine together and succeed together and take a pledge to make Surat
branch reach newer heights in alignment with our theme of this year “United WE CAN”.
I urge all the Members of Surat Branch who are willing to contribute for E-newsletter, kindly share your
insights on topics of your choice with us on [email protected].
Happy Learning!!
Stay safe and enjoy the ensuing festival and holidays..
CA Shailesh Lakhankiya
Chairperson
Editorial Committee

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Jayraj P Dhakan
(F.C.A, LL.B)

Understanding important provisions of Prosecutions under the Income
Tax Act, 1961 vis-à-vis Criminal Procedure Code, 1973

1. Introduction
1.1. Civilized society do not require provision for arrest/prosecution. However, the rule is not
without exception. To curb tax evasion and provide deterrent, direct as well as indirect tax
laws contain provisions for prosecution as well arrest.
1.2. Since action of prosecution and arrest is creating criminal liability for civil offences, it would
require some basic understanding of Criminal Procedure Code, 1973 (CrPC). In this paper we
plan to have bird eye view of provisions of Prosecution under Income Tax Act and their
interplay with CrPC. We will also touch upon provision of arrest under GST Act.

2. Prosecutions: Which law would prevail
2.1. As general rule, be it for offences under Indian Penal Code (IPC offences) or Non-IPC cases, the
procedure of investigation, inquiry or trail is governed by CrPC (Common law). However,
when particular statue carve out exception so as to applicability, the same would prevail.
2.2. Relevant provisions are;
S.280D(1) of IT Act - Save as otherwise provided in this Act, the provisions of the Code of
Criminal Procedure, 1973 (2 of 1974) (including the provisions as to bails or bonds), shall apply
to the proceedings before a Special Court and the person conducting the prosecution before
the Special Court, shall be deemed to be a Public Prosecutor:
S.4(2) of CrPC - All offences under any other law shall be investigated, inquired into, tried, and
otherwise dealt with according to the same provisions, but subject to any enactment for the
time being in force regulating the manner of place of investigating, inquiring into, trying or
otherwise dealing with such offences.
S.5 of CrPC - Nothing contained in this Code shall, in the absence of a specific provision to the
contrary, affect any special or local law for the time being in force, or any special jurisdiction or
power conferred, or any special form of procedure prescribed, by any other law for the time
being in force.

3. Cognizable and non-cognizable offences
3.1. Section 279A providing that certain offences deemed to be Non-cognizable is classic example

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where Income tax act has made departure in sharp contrast to CrPC (Common law) which read
thus;

279A. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of
1974), an offence punishable under section 276B or section 276C or section 276CC or section
277 or section 278 shall be deemed to be non-cognizable within the meaning of that Code.

3.2. The cognizable offences are one which are registered and investigated by police officer
without permission cum supervision of court/magistrate. Whereas non-cognizable offences is
registered and investigated under supervision of court/magistrate. Be it noted that in
cognizable offences, the complaint in form of FIR is being lodged by income tax authority
whereas in non-cognizable offences the complaint is being filed with court/magistrate.
Relevant provisions read thus;

S.154(1) of CrPC - Information in cognizable cases.—(1) Every information relating to the
commission of a cognizable offence, if given orally to an officer in charge of a police station,
shall be reduced to writing by him or under his direction, and be read over to the informant;
and every such information, whether given in writing or reduced to writing as aforesaid, shall
be signed by the person giving it, and the substance thereof shall be entered in a book to be
kept by such officer in such form as the State Government may prescribe in this behalf:

S.155 of CrPC - Information as to non-cognizable cases and investigation of such cases.—(1)
When information is given to an officer in charge of a police station of the commission within
the limits of such station of a non-cognizable offence, he shall enter or cause to be entered the
substance of the information in a book to be kept by such officer in such form as the State
Government may prescribe in this behalf, and refer the informant to the Magistrate.

(2) No police officer shall investigate a non-cognizable case without the order of a Magistrate
having power to try such case or commit the case for trial.

3.3. In case of cognizable offence, the police officer is empowered to arrest person without
obtaining warrant which not case in non-cognizable offences. Relevant provisions are;

S.155(3) of CrPC - Any police officer receiving such order may exercise the same powers in
respect of the investigation (except the power to arrest without warrant) as an officer in
charge of a police station may exercise in a cognizable case.

3.4. The prosecution complaint lodged by income tax department is treated and tried as private
complaint though lodged by income tax department.

4. Absence of section 276BB in section 279

4.1. From the above one may gauge that S.276BB (failure to deposit TCS to credit of central
government) does not find place in S.279 treating offences to be non-cognizable, meaning
thereby in these cases income tax department can file FIR against such person and police can
investigate, inquire and arrest the person without intervention of magistrate.

4.2. Hence, one will have to take extra care while dealing/advising client on non-deposition of TCS.

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Offences of S.276BB are put on serious pedestal under the income tax act. Otherwise all
offences are treated or rather deemed to be non-cognizable for which intervention of court is
required to great extant.
5. Procedure in case of non-cognizable offences
5.1. The complaint filed by department is treated like private complained and will move like this;

dismissed.

satisfied, investigation by police is required, may order so u/s 156(3). Thereafter, procedure of
cognizable offence is followed.

process) u/s 204 of CrPC.

by police. It is mandatory. Violation this would require remand of inquiry.
6. Remedies against issuance of process

6.1. On receipt of summons, accused has following options –
- Appear before court on appointed date. It is called date of appearance pursuant of summons.

Face trail.
- Move application, before high court, for quashing of complaint u/s 482 of CrPC or Article 226

of Constitution of India. Both remedies are pari materia. Ground, generally put are discussed
later.
- Move application to sessions court for revision u/s 397 r. w.s 401 of CrPC. This is essential
challenging the order issuing the process.
- Move for discharge application u/s 245 of CrPC. Since, offences are warrant triable case, we
may move discharge application. There are two kind of discharge application – 1. After filing of
charge sheet. Here, discharge application heard after evidence is recorded. 2. Discharge after
filing of complaint. In this scenario, complainant is required to examined twice once at stage
while deciding whether there is case for framing charge or not and second after framing
charge.
- Earlier, in view of supreme court judgement in K M Mathews case (1992 1 SCC 217), accused
used to move application before same magistrate to recall its order issuing process. However,
subsequently [Subramian Seturaman – (2004) 3 SCC 324], the supreme court held that
magistrate has no power to review (so also to recall) its own order; accordingly, one will have
to move superior forum against such order issuing process.

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7. Grounds for quashing complaint or discharge application
7.1. Mostly, this remedy is pursued inter alia on – No case made out/no case made out against
petitioner/applicant, subsequent order in appeal (K C Builder vs CIT – [2004] 2 SCC 731),
settlement commission order, compounding of offence, invalid sanction u/s 279 of the IT Act,
availing escape route of S.279(1A) (here partial waiver can also be ground).
7.2. Applicant may also contend that, magistrate before issuance of process, has not, himself or
through police, conducted mandatory inquiry u/s 202. However, it this has relevancy only in
case where accused is residing place beyond area over which magistrate exercises jurisdiction.
Even otherwise also, this remedy has limited life/applicability since higher forum will remand
the matter.
7.3. In case of prosecution is launched against director/partner/member of AOP, it is mandatory to
name firm/company in complaint to proceed for prosecution against director/partner for
vicarious liability. (Anita Hada vs Godfather Tours and travels (2012) 5 SCC 661). Not naming
company/firm in complaint could be one of grounds for challenging the complaint.

8. Procedure in case of cognizable offence
8.1. It will run like this

report is filed by police, the court is required to inform first informant about closure
report who may in turn file protest petition. This is not codified in CrPC but judge made
law.

summon the accused u/s 204 of CrPC. However, in between magistrate will have to take
cognizance of offence as required u/s 190 of CrPC.
9. First schedule to CrPC
9.1. To decide whether particular offence is bailable or non-bailable, one will have to refer first
schedule to CrPC. It has two part namely Part I and Part II. Part I is relevant of IPC offences and
part II is relevant for non IPC offences.
9.2. Part II read thus;

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Offence Cognizable or Bailable or Trail by
Non-cognizable non-bailable Sessions court
Non-bailable Magistrate of first class
Punishable with death, Cognizable
life imprisonment or Non-bailable Any magistrate
more than seven years.
Non-bailable
Imprisonment upto Cognizable
three or more years and
not more than seven
years. (276BB would
govern by this)

Imprisonment upto Cognizable
three year

While reading above one will have to keep in mind the exception provided in income act for departure
from common law viz. S.279A of income tax act.

9.3. Bailable offence means where person, after arrest, are allowed to release on bail. Section 436,
as interpreted by supreme court [(2009) 4 SCC 446] states that getting bail is absolute and
indefeasible right. It reiterated that that bail is rule and jail is exception.

10. Arrest under GST & Section 41 of CrPC

10.1. The principle as stated above would useful to understand machinery of prosecution launched
under GST act subject to exception provided therein. Although, the scope of this paper is
limited to examine the prosecution provision from angle of Income tax act, a need was felt to
spell out remedy against arrest as per CrPC.

10.2. Power of arrest is conferred upon police authorities acting under Police Act. However, in stark
departure from this general rule, section 69 of GST Act empowers GST authorities to arrest
person.

69(1) Where the Commissioner has reasons to believe that a person has committed any
offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of
section 132 which is punishable under clause (i) or (ii) ofsub-section (1), or sub-section (2) of
the said section, he may, by order, authorise any officer of central tax to arrest such person.

10.3. Section 41 of CrPC prescribes certain safeguards against arrest. It reads;

41. When police may arrest without warrant.—(1) Any police officer may without an order
from a Magistrate and without a warrant, arrest any person—

(a) who commits, in the presence of a police officer, a cognizable offence;

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(b) against whom a reasonable complaint has been made, or credible information has been
received, or a reasonable suspicion exists that he has committed a cognizable offence
punishable with imprisonment for a term which may be less than seven years or which may
extend to seven years whether with or without fine, if the following conditions are satisfied,
namely:—

(i) the police officer has reason to believe on the basis of such complaint, information, or
suspicion that such person has committed the said offence;

(ii) the police officer is satisfied that such arrest is necessary—

(a) to prevent such person from committing any further offence; or

(b) for proper investigation of the offence; or

(c) to prevent such person from causing the evidence of the offence to disappear or tampering
with such evidence in any manner; or

(d) to prevent such person from making any inducement, threat or promise to any person
acquainted with the facts of the case so as to dissuade him from disclosing such facts to the
Court or to the police officer; or

(e) as unless such person is arrested, his presence in the Court whenever required cannot be
ensured, and the police officer shall record while making such arrest, his reasons in writing:

Provided that a police officer shall, in all cases where the arrest of a person is not required
under the provisions of this sub-section, record the reasons in writing for not making the
arrest.

(ba) against whom credible information has been received that he has committed a
cognizable offence punishable with imprisonment for a term which may extend to more than
seven years whether with or without fine or with death sentence and the police officer has
reason to believe on the basis of that information that such person has committed the said
offence;

(c) who has been proclaimed as an offender either under this Code or by order of the State
Government; or

(d) in whose possession anything is found which may reasonably be suspected to be stolen
property and who may reasonably be suspected of having committed an offence with
reference to such thing; or

(e) who obstructs a police officer while in the execution of his duty, or who has escaped, or
attempts to escape, from lawful custody; or

(f) who is reasonably suspected of being a deserter from any of the Armed Forces of the Union;
or

(g) who has been concerned in, or against whom a reasonable complaint has been made, or
credible information has been received, or a reasonable suspicion exists, of his having been

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concerned in, any act committed at any place out of India which, if committed in India, would
have been punishable as an offence, and for which he is, under any law relating to extradition,
or

otherwise, liable to be apprehended or detained in custody in India; or

(h) who, being a released convict, commits a breach of any rule made under sub-section (5) of
section 356; or

(i) for whose arrest any requisition, whether written or oral, has been received from another
police officer, provided that the requisition specifies the person to be arrested and the offence
or other cause for which the arrest is to be made and it appears therefrom that the person
might lawfully be arrested without a warrant by the officer who issued the requisition.

(2) Subject to the provisions of section 42, no person concerned in a non-cognizable offence or
against whom a complaint has been made or credible information has been received or
reasonable suspicion exists of his having so concerned, shall be arrested except under a
warrant or order of a Magistrate.

10.4. The stand of GST authorities is that since they are not police officers, he is not required to
observe/follow principles of S.41 of CrPC. However, arrest, be it by police or other agency, the
authorities are required to follow said principles (Akhil Krishnan Maggu 2020 32 GSTL 516 P &
H).

10.5. Pre arrest remedy under CrPC is;

against accused is not correct. Since anticipatory bail is in anticipation of arrest, there
may not any FIR filed. Ordinarily, this bail is rejected when case of custodial interrogation
case is made out.

10.6. Post arrest remedy under CrPC is;

quantum of punishment which is decisive factor for bail application.

11. Summary table

11.1. The offences prescribed under income tax are summarized as below;

Sr. No Section Description Punishment Cognizable Bailable or Triable by
(Rigorous
or Non- Non- (Section 280C

imprisonment cognizable bailable of income

– RI) tax act

1 275A Removing or part with RI upto 2 years. Non-cognizable Bailable Special court/

goods in possession even Chief Judicial

prohibited by proper Magistrate

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officer during search.

2 275B Denying the facility to RI upto 2 years. Non-cognizable Bailable Special court/

inspect books of account Chief Judicial

during search. Magistrate

3 276 Transfer of property to RI upto 2 years. Non-cognizable Bailable Special court/

thwart tax recovery. Chief Judicial

Magistrate

4 276A Fail to give notice notice of RI upto 2 years. Non-cognizable Bailable Special court/

his appointment as Chief Judicial
liquidator and part with Magistrate
asset of such compnay

5 276AB Fail to surrender or deliver RI upto 2 years. Non-cognizable Bailable Special court/

possession of property. Chief Judicial

Magistrate

6 276B Failure to deposit TDS to RI upto 7 years Non-cognizable Bailable Special court/

c r e d i t o f c e n t r a l but not less Chief Judicial

government than 3 months Magistrate

7 276BB Failure to deposit TCS to RI upto 7 years Cognizable Non- Special court/
bailable Chief Judicial
c r e d i t o f c e n t r a l but not less Magistrate

government than 3 months

8 276C(1) Willful attempt to evade RI upto 7 years Non-cognizable Depend Special court/

tax/interest/penalty. but not less upon Chief Judicial

than 3 months quantum Magistrate

9 276C(2) Willful attempt to evade RI upto 2 years Non-cognizable Bailable Special court/

tax/interest/penalty. but not less Chief Judicial

than 3 months Magistrate

10 276CC Failure to furnish return of RI upto 2 years Non-cognizable Depend Special court/

income but not less upon Chief Judicial

than 3 months quantum Magistrate

11 276CCC Failure to furnish return u/s Imprisonment Non-cognizable Bailable Special court/

158BC upto 3 years Chief Judicial

but not less Magistrate

than 3 months

12 276D Failure furnish books of RI upto 1 years Non-cognizable Bailable Special court/

account or get it audited Chief Judicial

u/s 142(2A) Magistrate

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13 277 Making false statement. RI upto 7 years Non-cognizable Depend Special court/

but not less upon Chief Judicial

than 3 months quantum Magistrate

14 277A Falsification of books Imprisonment Non-cognizable Bailable Special court/

upto 2 years Chief Judicial

but not less Magistrate

than 3 months.

15 278 Abatement of false return Imprisonment Non-cognizable Depend Special court/

upto 2 years upon Chief Judicial

but not less quantum Magistrate

than 3 months.

16 278A Second time offence stated RI upto 7 years Cognizable Non- Special court/
at Sr. No 6, 7, 8, 9, 10, 13, but not less bailable Chief Judicial
Magistrate
15. than 6 months

17 278B Offence by companies. -

12. Conclusion

12.1 With supreme court upholding constitutionally validity of the reversal of burden of proof, as
envisaged under PMLA, the provision of prosecution and arrest are talk of town. In fact,
supreme court dispelling it be reversal of burden of proof held having committed offence of
money-laundering, it would presuppose that the Court framing charge against him was prima
facie convinced that the materials placed before it had disclosed grave suspicion against such
person. In such a case, once the issue of admissibility of materials supporting the factum of
grave suspicion about the involvement of the person in the commission of crime under the
2002 Act, is accepted, in law, the burden must shift on the person concerned to dispel that
suspicion. It would then not be a case of reversal of burden of proof as such, but one of shifting
of burden on him to show that no offence of money-laundering had been committed and, in
any case, the property (proceeds of crime) was not involved in money-laundering. We are not
sure whether provision as to reversal of burden will be imported to Income tax act but one
thing is sure that, if imported, would increase the litigation

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CA Monark Padmani

SLP filed in the decision of Gian Castings P. Ltd. v. CBDT (2022)
(140 taxmann.com 318) (Punj. & Har. HC) dismissed by Hon'ble Supreme Court

The Hon'ble Supreme Court in Special Leave Petition filed against the decision of Hon'ble Punjab & Haryana
High Court in case of Gian Castings (P) Ltd. has been dismissed wherein Hon'ble Punjab & Haryana High Court
has refused to interfere by way of writ jurisdiction under Article 226 of the Constitution of India where
reassessment proceedings are initiated by issue of notice under section 148 of the Income Tax Act, 1961 (“the
Act”) was at its intermediate stage and was yet to be concluded as per provisions laid down under the Act.

issued notice u/s 148A(b) of the Act along with details of information and the inquiry forming basis of
reopening. The assessee has also raised objections against such notice.

contended in writ filed before High Court that:
- There is no escapement of income for reopening under section 147 of the Act
- While deciding on objections, stand of the assessee is not taken into consideration and order u/s

148A(d) of the Act is passed in mechanical manner, resulting in miscarriage of justice.

amendments in Finance Act, 2021. The High Court observed that
- Section 148 of the Act has been made subject to newly incorporated provisions of section 148A of the

Act.
- Section 148A of the Act provides for conducting inquiry, providing opportunity before issuance of

notice under section 148.
- After receiving notice under section 148, assessee is required to furnish return on his income within

time period as specified in the notice.
- On his filing return, the Assessing Officer is required by the Statute to assess or reassess such income.
- It is only on such assessment or reassessment of the income by the Assessing Officer that the

proceedings initiated can be said to have been concluded.
- Further, any such order passed under section 147 of the Act is further subject to appeal under section

246-A of the Act.

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Court judgements in old law as well as recent decision of Hon'ble Delhi High Court in case of Gulmuhar
Silk (P.) Ltd. v. ITO [W.P.(C) 5787 of 2022, dated 7-4-2022] under new law, the Hon'ble High Court held that
there is no reason to interfere at pre mature stage when the proceedings have not yet been concluded by
the statutory authority. The Hon'ble High Court further mentioned that from the bare reading of notice,
it cannot be axiomatically held that the action of the authority is void of jurisdiction. There is clear
distinction between jurisdictional error and error of law/facts within jurisdiction.

has upheld the order of Hon'ble High Court and the SLP filed has been dismissed.
Our Comments:
This decision will reduce the chances of the assessee to file writ petition to challenge jurisdiction of the
reopening of assessment at the stage of passing of order u/s 148A(d) of the Act and issue of notice u/s 148 of
the Act since the assessee will be required to substantiate the limitation of the authority to exercise
jurisdiction and not just on basis of error in facts/law while exercising his jurisdiction of reopening the
assessment. The assessee still can approach the Hon'ble High Court for reconsideration of procedure followed
under section 148A of the Act where orders are passed mechanically without application of mind or without
following due procedure laid down in new law.

Partner at Bansi S. Mehta & Co
# 9978523838
k [email protected]

Disclaimer: The views expressed in this article are personal views of the author. This article is intended to
provide certain general information and should not be construed as professional advice. This article should
neither be regarded as comprehensive nor sufficient for the purposes of decision making. The article does not
take any responsibility for accuracy of contents. The author does not undertake any legal liability for any of the
contents in this article. Without prior permission of the author, this document may not be quoted in whole or
in part or otherwise.

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CA Shailesh Lakhankiya

Due Date for the Month of September 2022

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Event Snap Shot

National Conference Inaugural Session Lightening the Lamp Past Chairman CA Rupin Pachchigar, Secretory CA Dushyant Vithlani,
CA Arun Viradiya Felicitated our Speaker & Past President ICAI
CA Nilesh Vikamsey Sir

Past Chairman CA Mihir Thakkar & MCM CA Joni Jain Felicitated Past Chairman CA Hardik Shah, MCM CA Shailesh Lakhankiya,
our Speaker CA Guru Prasad Sir CA Rahul Agarwal Felicitated our

Speaker Past President of ICAI CA Atul Gupta Sir

Past Chairman CA Abhishek Mittal felicitated Chaiman CA Nikesh Kothari felicitated
our Speaker CA Rajiv Gupta Sir our Speaker Chairman WIRC CA Murtuja Kajwala Sir

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SURAT BRANCH OF WIRC OF ICAI

Event Snap Shot

Vice Chairman CA Arun Narang felicitated Past Secretory CA Dushyant Vithlani &
CCM CA Jai Chhaira Sir MCM CA Chimpu Lapsiwala felicitated

our Speaker CA Gautam Pai Sir

Treasurer CA. Ashwin Bhauwala & Past Chairman CA Suresh Kabra Sir, MCM Preetesh Shah,
MCM CA. Chimpu Lapsiwala felicitated our Speaker CA Sachin Rathi Vice Chairman WIRC Yashavant Kasar,

Treasurer WIRC Piyush Chandak felicitated
our Speaker CA Adv. Kapil Goy

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SURAT BRANCH OF WIRC OF ICAI

Event Snap Shot

Celebration of 76th Independance Day by Surat Branch

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SURAT BRANCH OF WIRC OF ICAI

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Felicitation of Newly Qualified CA's

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SURAT BRANCH OF WIRC OF ICAI

Event Snap Shot

ICAI MSME Yatra

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SURAT BRANCH OF WIRC OF ICAI

Event Snap Shot

Media Coverage

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SURAT BRANCH OF WIRC OF ICAI

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Media Coverage

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SURAT BRANCH OF WIRC OF ICAI

Library & Reading Room Facility at Branch

Dear Professional Colleague,

The Surat Branch of WIRC of ICAI with great pleasure announces the opening of Reading Room/Library at our Branch
Premises for our CA Students to enable them for studying in a Positive and Healthy environment and stay connected
to the Branch as well. The Reading Room/Library is fully Air Conditioned and provides a Hygienic and positive
environment to our Students of Surat City and will facilitate them in their learning journey.

Library Fees :

With Best wishes from : CA Shailesh Lakhankiya
Co - Chairman
CA Manthan Chawat
Chairman (Library & Reading Room Committee)

(Library & Reading Room Committee)

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SURAT BRANCH OF WIRC OF ICAI

01-04-2022 21-04-2022 11-05-2022 31-05-2022 10-06-2022 11-07-2022 02-08-2022
LOA

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SURAT BRANCH OF WIRC OF ICAI

Upcoming Sessions for the Month of September

Date & Day Event Name Time CPE
Hours
September One Day Program on Peer Review Full Day
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Vishal Madhavani Sameer Madhavani

# 98254 94919 # 98252 88968

ENTERPRISE

601, Valen na Business Hub,
B.s. Shell Petrol Pump,
L. P. Savani Road, Adajan, Surat.
Ph.: 0261-461 7161
k [email protected]

EXCLUSIVE CHANNEL PARTNER

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SURAT BRANCH OF WIRC OF ICAI

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