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TMI Blog2022 (7) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... that though only three days time was given to the petitioner to file its reply but the order has been passed on seventh day as the Assessee did not file any reply, is not acceptable as the legislature has categorically stipulated mandatory timeline of minimum 'Seven days' and maximum 'Thirty days' to be given to the petitioner before the order u/s 148A(d) can be passed for reassessment proceeding. In the case at hand admittedly, the same has not been followed; as such the instant writ application is maintainable under the writ jurisdiction. It is pertinent to mention here that since the defect committed by the Revenue by giving less than seven days' time to the Assessee to reply to the Notice issued u/s 148(A)(b) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The petitioner had filed its return of income for the Assessment Year 2018-19, on 25.09.2018. The books of the petitioner were duly audited as per Section 44AB of the Act. On 25.3.2022, a notice under clause (b) of Section 148A of the Act was issued to the petitioner calling upon the petitioner to show- cause as to why notice under Section 148 of the Act be not issued for the reasons stated in annexure to the notice dated 25.3.2022. In this notice the petitioner was directed to ensure compliance on or before 28.3.2022. Even before lapse of seven days' time from 25.03.2022, on 31.03.2022 itself the Assessing Officer passed an order under Section 148A(d) of the Act whereby inter-alia it has been ordered that the case of the Assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant writ petition may be allowed and the impugned order passed under Section 148A(d) dated 31.3.2022, the notice under Section 148A(b) dated 25.3.2022 and the Notice issued under Section 148 dated 31.3.2022 for the Assessment Year 2018-19 be quashed and set aside. 4. Mr. Rahul Lamba, learned counsel appearing for the respondent- Income Tax Department submits that the main issue involved in the instant writ petition is with regard to the time limit provided to the petitioner for filing reply against the show cause notice issued under Section 148A (b) of the Act. He further submits that the contention of petitioner that the respondent No.3 has not provided the petitioner the time period of seven days from the issue of the said notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the parties and after going through the documents available on record especially the notice under Clause (b) of Section 148A of the Act (Annexure-2) dated 25.3.2022 and the averments made in the respective affidavits, it clearly transpires that the concerned respondent has given only three days time to this petitioner to submit its response with supporting documents on the issue raised in the said notice. At this stage, it is relevant to refer Section 148A(b) of the Act which prescribes the time period which shall be granted to the assessee to file its reply. The same is quoted herein below:- 148A(b) Provide an opportunity of being heard to the assesse, with the prior approval of specified authority, by serving upon him a notice t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued u/s 148(A)b of the Act, is a curable defect; as such, the Revenue, if the law so permits, can issue fresh letter to the Assessee in continuation to the Notice issued u/s148(A)b of the Act by giving him at least seven days' time and not more than thirty days to file its show-cause reply and proceed in the matter. 6. Consequently, the impugned order dated 31.3.2022 issued under Clause (d) of Section 148A of the Act (Annexure-3), impugned Notice issued under Section 148 dated 31.3.2022 (Annexure-4) for opening the reassessment proceeding for the Assessment Year 2018-19, is hereby, quashed and set aside. 7. Accordingly, the instant writ application stands allowed and disposed of in the line of directions stipulated herein abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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