9911796707
TMI Blog2024 (10) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... er was called upon to submit a reply on or before 07.03.2024 electronically at the specified website. Instead of replying within the specified date, he submits that the petitioner appears to have hand-delivered the notice on 08.03.2024, which is beyond the last date, the reply could not be considered because of these reasons - HELD THAT:- Impugned order and impugned notice are set aside subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act was issued to the petitioner on 19.02.2024. The petitioner hand-delivered a reply dated 16.03.2024 on 08.03.2024. The impugned order was issued thereafter on 24.03.2024. 2. Learned counsel for the petitioner invited my attention to the impugned order under Section 148A(d) and pointed out that it is recorded therein that the assessee did not respond to the notice under Section 148A(b) of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned senior standing counsel, the reply could not be considered because of these reasons. He further submits that the petitioner should be put on terms in case the Court is inclined to provide another opportunity to the petitioner. 4. The petitioner's reply dated 06.03.2024 is on record. Such reply bears an endorsement indicating receipt on 08.03.2024. Therefore, it is clear that the reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter is remanded for re-consideration by the first respondent. The petitioner is permitted to submit a detailed reply to the notice under Section 148A(b) within fifteen days from the date of receipt of a copy of this order. To enable the petitioner to upload such reply, the respondents are directed to provide access to the portal. Upon receipt of the petitioner's reply, the first responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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