TMI Blog2022 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... y has not considered the request of the petitioner for grant of 30 days time and also not assigned any reason why he has given the time prescribed under the Act, 1961 i.e. 7 to 30 days, considering the law laid down by Hon'ble High Court of Delhi in Ester Industries Ltd. [ 2022 (6) TMI 245 - DELHI HIGH COURT ] the impugned order dated 30.03.2022 (Annexure P/4) under clause (d) of Section 148A is set aside. The petitioner is directed to submit clarification within 15 days from today. Till the assessing authority passed order considering the clarification of the petitioner within 15 days and passed order under clause (d) of Section 148A of the Act, 1961, the notice dated 17.03.2022 (Annexure P/1) issued under Section 148A (a) of the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent authority has not given sufficient time as per Section 148A(b) of the Act, 1961 whereas this Section provides that the assessing authority can grant time from 7 to 30 days. He would further submit that the assessing authority without considering the request made by the petitioner, has passed the order dated 30.03.2022 (Annexure P/4) under clause (d) of Section 148A of the Act, 1961 and thereafter notice dated 30.03.2022 under Section 148 of the Act, 1961 has been issued. 3. He would further submit that an identical issue has been decided by Hon'ble High Court of Delhi in Ester Industries Ltd. Vs. Asstt. Commissioner of Income Tax another 2022 SCC OnLine Del 1827 , wherein it has been held at paragraph 10 to 13 as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (eight) weeks after duly considering the reply filed by the respondent. This Court clarifies that it has not commented on the merits of the controversy. The rights and contentions of all the parties are left open. 4. Learned counsel for the respondent/revenue would submit the petitioner cannot claim as a matter of right to get 30 days time as it is discretionary power of authority to grant such period. She would further submit that as per provisions of Section 148 of the Act, 1961, last date for issuance of notice was 31.03.2022, therefore, assessing authority cannot give time beyond 7 days, as it is discretionary power granted to the assessing authority, which has rightly been given to the petitioner. She would refer judgment rendere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days and but not exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a); (c) consider the reply of assessee furnished, if any, in response to the show-cause notice referred to in clause (b); (d) decide, on the basis of material available on record including reply of the assessee, whether or not it is a fit case to issue a notice under section 148, by passing an order, with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment for any assessment year in the case of the assessee. Explanation. --For the purposes of this section, specified authority means the specified authority referred to in section 151. 6. From bare perusal of the record as well as provisions of Section 148A of the Act, 1961, it is quite vivid that the legislature has given time schedule to assessing authority from 7 days to 30 days, as such, there is no impediment on part of assessing authority to grant such time between 7 to 30 days, as the assessing authority has not considered the request of the petitioner for grant of 30 days time and also not assigned any reason why he has given the time prescribed under the Act, 1961 i.e. 7 to 30 days, considering the law laid down by Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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