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2022 (6) TMI 89 - HC - Income TaxReopening of assessment - request for adjournment immediately after receipt of notice u/s 148A(d) - HELD THAT:- In the present case, though the petitioner had filed an application for adjournment immediately after receipt of notice dated 17th March, 2022, the respondent had neither rejected the request for adjournment nor directed the petitioner to file a reply within the original stipulated time. Petitioner had filed its response/submission on 27th March, 2022 by way of an email addressed to the Assessing Officer as the notice under Section 148A(b) had been received from the said email address. As the impugned order under Section 148A(d) of the Act had been passed after receipt of the said email, this Court is of the view that Assessing Officer should have considered the same as the reply was available on record. By not considering the reply of the Petitioner dated 27th March, 2022, the mandate of Section 148A(c) has been violated as it casts a duty on the Assessing Officer, by using the expression ‘shall’, to consider the reply of the Petitioner/assessee in response to notice under Section 148A(b) before making an order under Section 148A(d) of the Act. Consequently, the impugned order dated 30th March, 2022 issued under Section 148A(d) of the Act and the notice dated 31st March, 2022 issued under Section 148 of the Act are set aside. The respondent is directed to take the submission filed on 27th March, 2022 on record and pass a reasoned order in accordance with law within eight weeks.
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