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TMI Blog2024 (8) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ned after considering the reply of the petitioner and giving opportunity of hearing to the petitioner. Considering the above submissions, the impugned notice issued under Section 148 of the Act and the order passed u/s 148A(d) are hereby quashed and set aside remanding the matter back to the respondent-AO so as to grant an opportunity of hearing to the petitioner to file a reply as provided u/s 148A(b) of the Act. The respondent is directed to give an opportunity of hearing to petitioner in compliance of the above provisions of the Act. The petition is accordingly disposed of. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA And HONOURABLE MR. JUSTICE NIRAL R. MEHTA MR MANISH J SHAH(1320) FOR THE PETITIONER(S) NO. 1 MR.VARUN K.PATEL(3802) FOR TH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )Rs.12,24,53,928/-. The assessment order was passed by the respondent under Section 148A(d) of the Income Tax Act, 1961 (for short the Act ) on 30th March, 2022. 3.2. The respondent issued the show-cause notice under Section 148A of the Act on 17.03.2021 for Assessment Year 2018-19 along with the details of the information on the basis of which the respondent believed that the income chargeable to tax has escaped assessment. 3.3. The notice dated 17.03.2021 mandated to file reply on or before 24.03.2022. The time was sought on behalf of the petitioner till 08.04.2022 through online portal. However, the respondent passed the impugned order dated 30th March, 2022 under Section 148A(d) of the Act without granting time to the petitioner to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of hearing to the petitioner to file a reply as provided under Section 148A(b) of the Act which reads as under : Section 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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