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2022 (8) TMI 911 - HC - Income TaxReopening of assessment u/s 147 - Mandation of minimum of 7 days notice must be given - HELD THAT:- Sub-Section (b) of Section 148 makes it clear that while serving a notice on the assessee to show cause, even such time may be specified in the notice being not less than 7 days and not exceeding 30 days from the date on which the said notice is issued. Therefore, sub- Section(b) of Section 148 contemplates that, a minimum of 7 days notice must be given. Herein a case in hand, notice dated 17.03.2022 was issued giving time upto 21.03.2022 therefore, the minimum 7 days since has not been given in this case, on that ground also consequential proceedings, which is impugned herein is vitiated and it can be interfered with. Thus impugned order is hereby set aside. As a sequel, the impugned order is also set aside and the matter is remitted back to the respondent. While redoing the exercise, it is open to the respondent to issue a notice afresh u/s 148B giving not less than 7 days to the petitioner/assessee to respond and on receipt of the same, the petitioner shall respond by giving their reply or inputs within the time stipulated therein.
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