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2017 (1) TMI 1501 - HC - Income TaxNotice issued u/s 158BC - file the return ‘within 15 days’ does not violate the provisions of Section 158BC which requires to issue a notice providing time of ‘not being less than 15 days’ which implies clear 15 days - Held that:- Fifteen days means, clear fifteen days which is the requirement under law. In that view of the matter, we are of the view that the notice which was issued by the authority asking the assessee to file the return within fifteen days is not in accordance with the provisions of the Income-tax Act and therefore it is invalid. In our view, the authority who is issuing the notice must be aware of the Act and must construe the provision strictly. The words 'not less than fifteen days’ have to be interpreted correctly. In that view of the matter, since the Assessing Officer asked the assessee to file the return within fifteen days of the service of the notice, the notice issued by the Assessing Officer is invalid. We are, therefore, of the opinion that the Tribunal has rightly cancelled the order of the AO. See Surya Dev Kumawat vs. CIT [2016 (11) TMI 1385 - RAJASTHAN HIGH COURT]. The questions referred to us are, therefore, answered in favour of the assessee and against the revenue.
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