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TMI Blog2022 (5) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... to suo moto provide up to thirty days period to an assessee to respond to the Show Cause Notice issued u/s 148A(b), which period may in fact be further extended upon an application made by the Assessee in this behalf, and such period given to the assessee is excluded in computing the period of limitation for issuance of notice u/s 148 in terms of the third proviso to Section 149 of the Act. Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, Sr. Advocate with Ms. Soumya Singh and Ms. Ananya Kapoor, Advocates. Respondents Through: Mr. Puneet Rai with Ms. Adeeba Mujahid and Mr. Karan Pandey, Advocates. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the order dated 13 th April, 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (for short Act ) and the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 4. He states that in the present case, the adjournment request had not been filed within the stipulated time i.e. till 8th April, 2022. Therefore, according to him, the Assessing Officer was well within its right to pass the order under Section 148A(d) of the Act. 5. Having heard learned counsel for the parties, this Court is of the view that the Petitioner-Assessee has a right to get ade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. Consequently, the impugned order passed under Section 148A(d) as well as the notice under Section 148 of the Act, both dated 13th April, 2022, are quashed and the Respondent No.1 is directed to pass a fresh reasoned order under Section 148A(d) after considering the reply dated 13th / 14 th April, 2022 filed by the Petitioner in accordance with law within eight weeks. With the aforesaid di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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