2024 (10) TMI 176 - HC - Income Tax

Validity of reassessment proceedings - assessee did not respond to the notice u/s 148A(b) - as submitted petitioner was called upon to submit a reply on or before 07.03.2024 electronically at the specified website. Instead of replying within the specified date, he submits that the petitioner appears to have hand-delivered the notice on 08.03.2024, which is beyond the last date, the reply could not be considered because of these reasons - HELD THAT - Impugned order and impugned notice are set aside subject to the above condition and the matter is remanded for re-consideration by the first respondent. The petitioner is permitted to submit a detailed reply to the notice u/s148A(b) within fifteen days from the date of receipt of a copy of this order. To enable the petitioner to upload such reply, the respondents are directed to provide access to the portal.

Summary

The High Court of Madras set aside an order and notice under the Income Tax Act due to petitioner's reply being considered late. Petitioner directed to pay Rs.5000/- as costs. Matter remanded for re-consideration. Petitioner permitted to submit a detailed reply within fifteen days. Case disposed of with no costs.