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TMI Blog2024 (3) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... nted the approval to the issuance of notice under Section 148 of the Act prior to even digitally signing of the notice under Section 148A(b) of the Act as well as to the date of passing of the order u/s 148A(d) of the Act on 26th March, 2022. Therefore, on both counts, the notice u/s 148 of the Act is issued admittedly without jurisdiction and contrary to the provisions of the Act. Thus the impugned order passed u/s 148A(d) of the Act as well as the notice issued u/s 148 of the Act are liable to be quashed. Decided in favour of assessee. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : MR. Hardik V Vora(7123) For the Respondent(s) No. 1 : Mr. Varun K. Patel(3802) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent-Assessing Officer and the impugned order under Section 148A(d) was passed on 26th March, 2022 and thereafter, the impugned notice under Section 148 was issued on 29th March, 2022. 6.1. Learned advocate Mr.Hardik Vora for the petitioner submitted that the impugned notice under Section 148A(b) of the Act was issued as the Assessing Officer was required to give opportunity to the petitioner to file reply to such notice within a period of not less than seven days time from the date of issuance of notice, however, the notice under Section 148A(b) of the Act has not provided any time to the petitioner. It was pointed out that though the notice is dated 24th March, 2022, the same was digitally signed by the Assessing Officer on 26th March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin 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). 9. Having heard the learned advocates for the respective parties and on bare perusal of the above provision, it is clear that the Assessing Officer is required to grant time to the assessee to submit the reply to the notice issued under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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