TMI Blog2022 (10) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... w that since the impugned show cause notice required the Petitioner to file the reply by 25th March 2022 i.e. within six days despite the fact that Section 148A(b) mandatorily requires to give a minimum time of seven days to the assessee to file its reply, the Respondents failed to fulfil the criterion of not less than seven days as provided in clause (b) of Section 148A of the Act. In this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TAM SINGH ARORA Petitioner: Mr.Ved Kumar Jain with Mr.Nichay Kantoor and Ms.Richa Mishra, Advocates. Respondents: Mr.Kunal Sharma, Sr.Standing Counsel for Revenue with Ms.Zehra Khan and Mr.Shubhendu Bhattacharya, Advocates. JUDGMENT MANMOHAN, J (Oral): C.M.No.37116/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o file its reply. 3. Learned counsel for the Petitioner states that the Petitioner had requested for seven days adjournment on 25th March, 2022 and two days adjournment on 28th March, 2022 on the ground that she had permanently moved to United Arab Emirates (UAE). He states that subsequently the Petitioner filed a detailed reply on merits (along with supporting evidences) on 29th March, 2022 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to give a minimum time of seven days to the assessee to file its reply, the Respondents failed to fulfil the criterion of not less than seven days as provided in clause (b) of Section 148A of the Act. 6. In this case, as the impugned order under Section 148A(d) of the Act had been passed after receipt of the reply of the Petitioner, this Court is of the view that Assessing Officer should h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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