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2022 (10) TMI 296 - HC - Income TaxReopening of assessment u/s 147 - violation of the principles of natural justice - Lesser time granted to the Assessee to file the response u/s 148A(b) - HELD THAT:- This Court is of the view that the Petitioner has a right to get adequate time under Section 148A of the Act to respond to the show cause notice. It is pertinent to mention that Section 148A(b) of the Act permits the Assessing Officer to suo moto provide up to thirty days' period to an assessee to respond to the show cause notice issued under Section 148A(b) of the Act, which period may in fact be further extended upon an application made by the Assessee in this behalf. This Court in Meenu Chaufla Vs. ITO [2022 (6) TMI 89 - DELHI HIGH COURT] has held that in such cases the mandate of Section 148A(c) is violated as it casts a duty on the AO, by using the expression ‘shall’, to consider the reply of the Assessee in response to notice under Section 148A(b), before making an order under Section 148A(d) of the Act. Consequently, the impugned order and the notice under Section 148 of the Act, both dated 29th July, 2022 for the AY 2017-18 are set aside and the matter is remanded back to the AO for a fresh decision after considering the reply dated 26th July, 2022 filed by the Petitioner within four (04) weeks.
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