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2022 (12) TMI 1457 - MADRAS HIGH COURTReopening of assessment - shorter period to file the reply - HELD THAT:- Writ petitioner-assessee had time till 31.03.2022 to send a reply. To put it in perspective, the writ petitioner-assessee had time till 59 minutes past 23 hours on 31.03.2022. There is also no disputation that the writ petitioner's reply was sent on 31.03.2022 and it has been duly acknowledged by the respondent at 21:19:24 hours but the respondent has made the impugned order about over an hour earlier i.e., at 19:56 hours on the same day. This means that the respondent has made the impugned order before the time given to the assessee for replying to the 148A(b) notice dated 25.03.2022 elapsed. Therefore, the impugned order deserves to be interfered with on this sole ground Impugned order and impugned notice are set aside on the sole ground that the impugned order has been made before the time for writ petitioner-assessee to reply to the 148A(b) notice elapsed and the writ petitioner-assessee has in fact sent a reply before the time elapsed. Impugned order and impugned notice are set aside solely to facilitate the de novo drill after taking into account the reply of writ petitioner. To be noted, the impugned notice is a consequence or a product of the impugned order and therefore, impugned notice also perishes with the impugned order. The respondent shall proceed with the de novo drill from the 148A(b) notice dated 25.03.2022 by taking into account the reply of the writ petitioner-assessee dated 31.03.2022 sent on 31.03.2022 [acknowledged by respondent at 21:19:24 hours].
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