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2018 (4) TMI 527 - HC - Income TaxNotice u/s 226 challenged - petitioner's principal grievance that he should not be declared to be an assessee in default in the absence of AO first coming to the conclusion that the statement made on oath by the petitioner does not merit acceptance - Held that:- The impugned notices issued to the two petitioners only seeks to examine the basis of the statements made on oath and dependent upon that, to show cause why the petitioners should not be proceeded against as though the tax was due from it. The impugned notices do not warrant any interference. It would be appropriate for the petitioners to respond to the show-cause notices dated 26th March, 2018 and make all contentions available to them to impress upon the DCIT – respondent no.1 that the impugned notices need to be dropped. Therefore, we decline to entertain the petitions at this stage. As the period to respond to the impugned notices was only 2 days from the date of receipt, we deem it appropriate to extend the time for the petitioners to reply to the impugned notices dated 26th March, 2018 issued by respondent no.1 by a period of 15 days from today. The respondent no.1 would consider the petitioners' response to the show-cause notices dated 26th March, 2018 and dispose of the same in accordance with law after following the principles of natural justice.
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