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2023 (2) TMI 1135 - HC - Income TaxValidity of Reopening of assessment - shorter period to the petitioner to submit a response as less than the mandatory period, i.e., seven days - minimum statutory timeframe, as indicated in clause (b) of Section 148A - HELD THAT:- Revenue, has indicated, albeit, across the bar, that the notice dated 10.03.2022, issued u/s 148A(b) of the Act, would have been uploaded on the designated portal, and therefore, the reliance on the email dated 12.03.2022 by the petitioner/assessee will not help its cause. We have queried Respondents as to whether a real-time alert was sent to the petitioner via SMS. Respondents says that he will ascertain as to whether or not the notice was, firstly, uploaded on the designated portal and also whether a real-time alert was sent to the petitioner via SMS. Petitioner has conceded that there is no assertion, even in the writ petition or in the reply to the notice dated 10.03.2022, that the petitioner/assessee did not receive a real-time alert via SMS. Said, the impediment which is in the way of the respondent/revenue is as to whether the expression “not being less than seven days” appearing in clause (b) of Section 148A of the Act should be interpreted in the manner in which Petitioner has put forth before us. Petitioner also points out that the digital signatures were appended on the notice, issued under Section 148A(b) of the Act, only on 11.03.2022 i.e., on Friday. Although the date is not visible, since there is a reference to the day, it can be concluded that the date, as per the calendar would be 11.03.2022.
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