9911796707
TMI Blog2023 (12) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... gnoring the date of issue and the last date of submission. In other words, minimum 7 clear days has to be provided to the Assessee for filing reply. Thus, we see that the law is no more res-integra; inasmuch as, the words not be less than 7 days implies that clear seven days is obligatory to be given to the Assessee. Thus, on the one hand the notice which was given to the petitioner u/s 148A(b) was not in accordance with the provision of the Act, inasmuch as, only 6 clear days was given to him. So, on this score alone the notice u/s 148A(b) deserves to be quashed and set aside. From bare perusal of Annexure-3 which is the screenshot of e-proceeding clearly indicates that on 26.03.2023 itself, e-submission was closed, thus the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent No.2 for submitting e-reply on or before 29.03.2023 electronically at www.incometax.gov.in. 3. The grievance of the petitioner is that when he logged on at the income tax portal for filing the reply to the aforesaid show cause notice, he found that the e-reply was already closed on 26.03.2023 and finally on 31.03.2023 an order under Section 148A(d) of the Act was passed by the respondent No.2. The petitioner is aggrieved by the aforesaid action of the respondent revenue. 4. Ms. Amrita Sinha, learned counsel for the petitioner draws attention of this Court towards the provisions made under Section 148A (b) and submits that as per the Act minimum one week time is required for giving reply but admittedly; on 28.03.2023 itse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of the Act which governs the issue in hand, which is quoted herein below:- Section 148A(b) of the I.T. Act. 148A (b) provide an opportunity of being heard to the assessee, by serving upon him a notice to show cause within such time, as may be specified in the notice, being not less than seven days and but not exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a); ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice which was given to the petitioner under Section 148A(b) was not in accordance with the provision of the Act, inasmuch as, only 6 clear days was given to him. So, on this score alone the notice under Section 148A(b) deserves to be quashed and set aside. 9. Moreover, from bare perusal of Annexure-3 which is the screenshot of e-proceeding clearly indicates that on 26.03.2023 itself, e-submission was closed, thus the petitioner was prevented from submitting his reply online. The argument of Mr. Sahay appearing for the revenue that it was the duty of the petitioner to approach the concerned authority is misconceived and without any basis and is fit to be rejected inlimine in view of the specific provision made under the Act itself. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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