TMI Blog2022 (10) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... me under Section 148A of the Act to respond to the show cause notice. It is pertinent to mention that Section 148A(b) of the Act permits the Assessing Officer to suo moto provide up to thirty days' period to an assessee to respond to the show cause notice issued under Section 148A(b) of the Act, which period may in fact be further extended upon an application made by the Assessee in this behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ANMEET PRITAM SINGH ARORA Petitioner: Mr. Mayank Nagi Mr. Pulkit Verma, Advocates. Respondent: Mr. Kunal Sharma, Sr. Standing Counsel for Revenue with Ms. Zehra Khan, Jr. Standing Counsel Mr. Sandeep Kumar Advocate. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the order passed under Section 148A(d) of the Income Tax Act, 1961 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct and the same shall be reckoned from the date on which the 'Information' and the 'Material' forming the basis of purported action, is served on the Assessee. He states that though the Petitioner filed for an adjournment on 21st July, 2022 for additional ten days, yet the reply was filed within the additional time on 26th July, 2022. He contends that the same was not taken into ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s behalf. 6. This Court in Meenu Chaufla Vs. ITO, WP(C) No. 7854 of 2022 dated 27th May 2022, has held that in such cases the mandate of Section 148A(c) is violated as it casts a duty on the AO, by using the expression shall , to consider the reply of the Assessee in response to notice under Section 148A(b), before making an order under Section 148A(d) of the Act. 7. Consequently, the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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