Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 768 - HC - Income TaxReopening of assessment - validity of notice issued u/s 148A(b) - Petitioner states that the impugned order passed without considering the detailed reply and voluminous documents/evidences filed by the Petitioner in response to show cause notice - HELD THAT:- This Court is of the view that since the impugned show cause notice required the Petitioner to file the reply by 25th March 2022 i.e. within six days despite the fact that Section 148A(b) mandatorily requires to give a minimum time of seven days to the assessee to file its reply, the Respondents failed to fulfil the criterion of ‘not less than seven days’ as provided in clause (b) of Section 148A of the Act. In this case, as the impugned order u/s 148A(d) had been passed after receipt of the reply of the Petitioner, this Court is of the view that Assessing Officer should have considered the reply as the same was available on record. By not considering the reply of the Petitioner dated 29th March, 2022, the mandate of Section 148A(c) of the Act 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 the notice under Section 148A(b) before making an order under Section 148A(d) of the Act. Order issued u/s 148A(d) and the notice issued under Section 148 of the Act are set aside.
|