Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 1121 - DELHI HIGH COURTValidity of order passed u/s 148A(d) - Shorter period granted to respond to notice - Non consideration of reply while passing the order - notice dated 22.03.2022 issued under Section 148A(b) required response to the same being filed by 28.03.2022 - since the portal was closed, the reply was transmitted to the concerned officer via email dated 29.03.2022 - HELD THAT:- It is not disputed that this reply was not considered by the assessing officer while passing the order dated 30.03.2022 under Section 148A(d) of the Act. A perusal of the said order would show that according to the assessing officer, income amounting to Rs. 1,03,24,000/- has escaped assessment. In this context, reference is made to cash deposits and withdrawals reflected in the petitioner’s current account maintained with HDFC Bank Ltd. Given the fact that the timelines were short and the petitioner’s reply could not be considered, we are inclined to set aside the impugned order with a direction to the assessing officer to consider the petitioner’s reply and pass a fresh order.
|