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2022 (5) TMI 119 - DELHI HIGH COURTReopening of assessment u/s 147 - request for extension of time made by the Petitioner - Petitioner received notice under Section 148A(b) which directed the Petitioner to file its response by 17th March, 2022 - HELD THAT:- This Court is of the view that since the Petitioner had sought fifteen days additional time to respond, it would mean fifteen days from 17th March, 2022. Consequently, the impugned order dated 30th March, 2022 as well as consequential notice dated 30th March, 2022 issued under Section 148 of the Act are set aside and the matter is remanded back to the Assessing Officer to consider and decide the petitioner’s objections dated 29th March, 2022 in accordance with law within eight weeks. With the aforesaid the present writ petition and application stand disposed of. This Court clarifies that it has not commented on the merits of the controversy. The rights and contentions of all the parties are left open.
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