9911796707
TMI Blog2022 (10) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... GH COURT] wherein it has been held that under Section 148A(b) of the Act, a minimum time of seven days has to be granted to the assessee to file its reply to the said show cause notice. Respondent-revenue, accepts notice. He states that the respondent-revenue has no objection, if the present matter is remanded back to the Assessing Officer for a fresh decision in accordance with law. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 022, the Order passed under Section 148A(d) of the Act dated 24th March, 2022 and the Notice dated 25th March, 2022 issued under Section 148 of the Act for the Assessment Year 2018-19. 2. Learned counsel for the Petitioner states that the Respondent vide the impugned Notice dated 14th March, 2022 issued under Section 148A(b) of the Act directed the Petitioner to file its response by 23rd March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act ex-parte. 4. He states that the Petitioner filed its reply along with annexures by way of email dated 25th March, 2022 and also apprised the Respondent that the impugned order is bad in law, inasmuch as, the same had been passed without giving minimum period of seven days to respond. He, however, states that the Respondent, without considering the same, issued the impugned Notice under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer is directed to pass a fresh reasoned order within eight weeks in accordance with law after considering the reply of the petitioner, which is directed to be re-filed within a week. This Court clarifies that it has not commented on the merits of the controversy. The rights and contentions of all the parties are left open. With the aforesaid direction, the present writ petition stands disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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