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2023 (12) TMI 812 - JHARKHAND HIGH COURTReopening of assessment - shorter period granted to file reply to SCN - grievance of the petitioner is that when he logged on at the income tax portal for filing the reply to SCN he found that the e-reply was already closed and finally an order u/s 148A(d) was passed by the respondent No.2 - HELD THAT:- From bare perusal of Section 148A(b) it appears that minimum 7 days is required to be given to the Assessee for filing reply. This 7 day is to be calculated by ignoring the date of issue and the last date of submission. In other words, minimum 7 clear days has to be provided to the Assessee for filing reply. Thus, we see that the law is no more res-integra; inasmuch as, the words ‘not be less than 7 days’ implies that clear seven days is obligatory to be given to the Assessee. Thus, on the one hand the notice which was given to the petitioner u/s 148A(b) was not in accordance with the provision of the Act, inasmuch as, only 6 clear days was given to him. So, on this score alone the notice u/s 148A(b) deserves to be quashed and set aside. From bare perusal of Annexure-3 which is the screenshot of e-proceeding clearly indicates that on 26.03.2023 itself, e-submission was closed, thus the petitioner was prevented from submitting his reply online. The argument of revenue that it was the duty of the petitioner to approach the concerned authority is misconceived and without any basis and is fit to be rejected inlimine in view of the specific provision made under the Act itself. Thus, the impugned orders requires interference. Reopening order and notices set aside.
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