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2022 (12) TMI 115 - HC - Income TaxReopening of assessment u/s 147 - notices u/s 148A - period of limitation - minimum 7 days time has to be granted to the assessees to reply to the show cause notices - HELD THAT:- This is not a case were the proceedings are bared by limitation even if the date of receipt of notice is determined to be any other date other than 25-03-2022. The petitioners have a statutory right to reply to the notices within 7 days of its receipt. Though there is substantial merit in the contention taken by the learned counsel for the department that the notices having been sent to the registered Email Ids of the assessees on 25-03-2022 that, must be taken as a relevant date, opinion that no prejudice will be caused to the department by affording an opportunity to the petitioners to reply to the show cause notice within a period of 7 days. In the result Ext.P3 order in both cases will stand set aside and the officer concerned shall take a fresh decision in the matter after giving 7 days time to the petitioners to reply to the show cause notice. The petitioners shall submit their replies on or before07-06-2022 and a fresh decision shall be taken thereafter in accordance with law.
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