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2022 (11) TMI 980 - HC - Income TaxReopening of assessment u/s 147 - objections were rejected on the next day - Reasonable time to respond to the final show cause notice - objections were raised since the objections were filed only on 21.03.2022, immediately the same was considered and rejected on 22.03.2022 - Period of limitation - HELD THAT:- Even though the stand now taken by the Revenue that, at the time of rejection of objections dated 22.03.2022, that point also had been considered, this Court do not want to go into that controversy. Instead, this Court feels that the point of limitation since can be raised at any point of time it can once again be raised by the petitioner/assessee before the Appellate Authority and if it is raised that can also be considered as one of the prime objection with regard to the Assessment under Section 147 r.w.s. 144B. Insofar as the impugned orders, which were passed on 31.03.2022 is concerned, the final show cause notice admittedly was uploaded on 30.03.2022 at 12.01 a.m hours and the SMS alert was made at 1.00 a.m hours at 31.03.2022. On the same day at 16.09 hours i.e., 31.03.2022 the final orders of assessments, which are impugned herein, were passed. Therefore, there was absolutely no reasonable time was given to the petitioner/assessee to respond even to the final show cause notice. Plea raised that in between the rejection of objections and issuance of a final show cause notice, no notice either under Section 142(1) or 143(2) of the Act as the case may be, has been issued - As this larger issue, which had been raised in some other cases, where also this Court prima facie found reasons and entertained those writ petitions, which are pending before this Court, cannot be gone into in these writ petitions. This Court feels that, the impugned orders are liable to be interfered with. Accordingly the following orders are passed: i. That the impugned orders are set aside and the matters are remitted back to the respondent for reconsideration. ii. While reconsidering the same, a reasonable time of two weeks shall be given to the petitioner/assessee to respond to the final show cause notice dated 30.03.2022, which need not be once again issued by the Revenue. iii. It is open to the petitioner to raise the point of limitation also along with reply submitted to the final show cause notice dated 30.03.2022. If such a plea of limitation is raised in the reply to be submitted by the petitioner/assessee, the same shall be considered and decided.
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