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TMI Blog2022 (8) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate for the appellant that nowhere in the reply given by the assessee, there is any elaborate discussion about Section 148, 148A of the Act and probably there occurred a factual mistake at the hands of the Assessing Officer. The assessee had enclosed certain documents along with the reply and had made submissions on merit and on our reading, we find that no elaborate discussion about Section 148 or 148A of the Act. Be that as it may, the opportunity of hearing to be provided should be reasonable and not illusory. If the appellant had received the show cause notice on 17th March, 2022 online, then for calculating the period of 7 days, namely 17th March, 2022 has to be excluded. If that is so, the period of 7 clear days does not stan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered and fresh order under Clause (d) of Section 148A of the Act be passed in accordance with with law. The appellant has requested for copies of certain documents. The Assessing Officer before affording an opportunity of hearing shall take note of the said representation and take a decision on merits and in accordance with law and thereafter proceed further in terms of the directions. - M.A.T. No. 727 of 2022 With I.A. No. CAN 1 of 2022 - - - Dated:- 21-6-2022 - Mr. T.S. Sivagnanam And Mr. Hiranmay Bhattacharyya, JJ. For the Appellant : Mr. Ranjeet Kumar Murarka, Sr. Adv., Mr. Vivek Murarka, Mr. Debanath Dey. For the Respondents : Mr. Soumen Bhattacharya. ORDER T.S. SIVAGNANAM, J. 1. By consent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to remain totally silent on other issues for reasons best known to him. It is, therefore, notice under Section 148 has been issued to the appellant which is also dated 29th March, 2022. It is at that stage the writ petition came to be filed. 3. Firstly, to test the correctness of the finding recorded by the Assessing Officer about the tenor of the reply, we have perused the reply given by the assessee and we find that there is no elaborate discussion on the effect of Section 148, 148A of the Act. In fact, the reply is on merits. According to the learned senior Advocate appearing for the appellant, it is submitted not only the reply was given but enclosures have been uploaded including bank statements to show that the remittan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h March, 2022 (Friday) was also declared as holiday and 19th March, 2022 and 20th March, 2022 being Saturday and Sunday, the next working day is 21st March, 2022. Therefore, the period of notice issued to the assessee cannot be stated to be affording a reasonable and adequate opportunity to the appellant / assessee. 5. The learned standing counsel would submit that the assessee has submitted his reply which has also been referred to by the Assessing Officer in his order under Section 148A(b) of the Act. As rightly pointed by the learned senior Advocate for the appellant that nowhere in the reply given by the assessee, there is any elaborate discussion about Section 148, 148A of the Act and probably there occurred a factual mistake at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lying with the following direction. 7. The appellant shall submit a fresh reply within two weeks from the date of receipt of the server copy of this judgment and order and upload the reply online and the appellant is at liberty to also refer to the order dated 29th March, 2022 under Section 148A (b) of the Act and also give his reply. On receipt of the said reply, the authorised representative of the appellant shall be given an opportunity of personal hearing through video conferencing and the documents that the assesee may produce shall also be considered and fresh order under Clause (d) of Section 148A of the Act be passed in accordance with with law. 8. The appellant has requested for copies of certain documents. The Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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