TMI Blog2022 (6) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... d neither rejected the request for adjournment nor directed the petitioner to file a reply within the original stipulated time. Petitioner had filed its response/submission on 27th March, 2022 by way of an email addressed to the Assessing Officer as the notice under Section 148A(b) had been received from the said email address. As the impugned order under Section 148A(d) of the Act had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order in accordance with law within eight weeks. - W.P.(C) 7854/2022 & CM APPLs.23968-23969/2022 - - - Dated:- 27-5-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA Petitioner Through: Mr. Divyanshu Agrawal, Advocate with Ms. Ritika Chawla and Mr. Vaibhav Niti, Advocates. Respondent Through: Mr. Ajit Sharma, Advocate. J U D G M E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission was filed on 27th March, 2022 by way of email, as the online submission portal was closed by the Respondent on 24th March, 2022. 3. Issue notice. Mr.Ajit Sharma, learned counsel for the respondent, accepts notice. He states that the Assessing Officer was within his right to close the online portal, as the petitioner had been granted only seven days time to file a response to the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation for issuance of notice under Section 148A(d) of the Act in terms of the third proviso to Section 149 of the Act. 5. In the present case, though the petitioner had filed an application for adjournment immediately after receipt of notice dated 17th March, 2022, the respondent had neither rejected the request for adjournment nor directed the petitioner to file a reply within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making an order under Section 148A(d) of the Act. 8. Consequently, the impugned order dated 30th March, 2022 issued under Section 148A(d) of the Act and the notice dated 31st March, 2022 issued under Section 148 of the Act are set aside. The respondent is directed to take the submission filed on 27th March, 2022 on record and pass a reasoned order in accordance with law within eight weeks. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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