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2023 (2) TMI 1136 - 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:- A notice dated 10.03.2022, with an “Annexure” appended thereto, which is digitally signed on 11.03.2022. The instructions conveyed unequivocally establish that the notice dated 10.03.2022 was dispatched twice. The notice dated 10.03.2022, concededly, required the petitioner to file its response “on or before 17.03.2022”. Thus undoubtedly the statutory requirement of giving seven (7) clear days for filing the response was not met. We are in agreement that ratio of the judgment in Commissioner of Income-tax v. Braithwaite & Co. Ltd [1993 (3) TMI 90 - SUPREME COURT] would be applicable in the instant case, as the language of the provisions considered by the Supreme Court in that judgment is pari materia with the language used in clause (b) of Section 148A of the Act. Best course forward would be to set aside the impugned order passed under Section 148A(d) of the Act, and the consequent notice dated 31.03.2022 issued under Section 148 of the Act. Decided in favour of assessee.
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