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2024 (3) TMI 151 - GUJARAT HIGH COURTValidity of reassessment proceedings - shorter period to reply to notice given to assessee - HELD THAT:- AO is required to grant time to the assessee to submit the reply to the notice issued under the said provision of not less than seven days. Admittedly, in the facts of the case, no time was granted to the assessee by the AO to file reply and therefore, the notice issued u/s 148A(b) of the Act is not as per the provisions of the Act. Moreover, it also appears on the record that the PCIT has granted the approval to the issuance of notice under Section 148 of the Act prior to even digitally signing of the notice under Section 148A(b) of the Act as well as to the date of passing of the order u/s 148A(d) of the Act on 26th March, 2022. Therefore, on both counts, the notice u/s 148 of the Act is issued admittedly without jurisdiction and contrary to the provisions of the Act. Thus the impugned order passed u/s 148A(d) of the Act as well as the notice issued u/s 148 of the Act are liable to be quashed. Decided in favour of assessee.
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