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2022 (7) TMI 600 - HC - Income TaxReopening of assessment u/s 147 - Notice issued u/s 148(A)(b) - Period of limitation - Mandatory timeline of minimum 'Seven days' - HELD THAT:- After going through the aforesaid provision it is ample clear that a minimum time of seven days has to be granted to the assessee to file its reply to the show cause notice issued u/s 148 A(b) - The contention of the Revenue that though only three days time was given to the petitioner to file its reply but the order has been passed on seventh day as the Assessee did not file any reply, is not acceptable as the legislature has categorically stipulated mandatory timeline of minimum 'Seven days' and maximum 'Thirty days' to be given to the petitioner before the order u/s 148A(d) can be passed for reassessment proceeding. In the case at hand admittedly, the same has not been followed; as such the instant writ application is maintainable under the writ jurisdiction. It is pertinent to mention here that since the defect committed by the Revenue by giving less than seven days' time to the Assessee to reply to the Notice issued u/s 148(A)(b) of the Act, is a curable defect; as such, the Revenue, if the law so permits, can issue fresh letter to the Assessee in continuation to the Notice issued u/s 148(A)(b) of the Act by giving him at least seven days' time and not more than thirty days to file its show-cause reply and proceed in the matter. Consequently, the impugned order issued under Clause (d) of Section 148A impugned Notice issued under Section 148 for opening the reassessment proceeding for the Assessment Year 2018-19, is hereby, quashed and set aside.
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