9911796707
TMI Blog2024 (5) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 148A of the Income Tax Act, 1961 (hereinafter referred to as the "said Act"), for the Assessment Year 2018-19. 4. Mr. Ray, learned advocate representing the petitioners, by placing before this Court the supplementary affidavit affirmed by the petitioners on 2nd May, 2024 submits that during pendency of the present writ petition the order under Section 148 (A) (d) of the said Act has been passed on 25th April, 2024. He submits that at the first instance, the petitioners were given only six days' to respond to the show-cause notice out of which there were only two working days. By referring to the judgment delivered by the Hon'ble Division Bench of this Court in the case of Girdhar Gopal Dalmia v. Union of India, reported in (2022) 141 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the materials on record. In this case it is noticed that a show cause was issued on 23rd March, 2024 under Clause B of Section 148A of the said Act, calling upon the petitioners to file their response on/or before 29th March, 2024. It is not in dispute that the petitioners had only two working days to give their response. As such, the petitioners on 27th March, 2024 had sought for fifteen days time. Since, the respondents did not accede to the petitioners' prayer, the present writ petition has been filed. 7. Although, Mr. Dutt, leaned advocate representing the respondents has claimed that submit response tab on the portal was kept open upto 17th April, 2024, there is no communication from the respondents extending the time for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re to be excluded since they are all holidays on account of Holi festival. Further, we state that the State of West Bengal had declared 17th March, 2022 as also a holiday though for the Central Government, no such holiday was declared and an identical issue was considered by us in the case R. N. Fashion (supra). 6. Considering all these factors, we are of the view that the assessee should be granted an opportunity by the Assessing Officer in terms of clause (b) of section 148A of the Act, which provides for an opportunity of being heard to the assessee. Four such reason, we are inclined to remand the matter back to the Assessing Officer for fresh consideration. The notice issued under section 148 of the Act dated 29th March, 2022 shall n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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