A notice under section 148A(b), dated 30-3-2023, was served upon assessee to file a response by 10-4-2023. Assessee sent a communication dated 14-4-2023 explaining difficulty in filing response by 10-4-2023 as same was served on 14-4-2023 Order passed without considering the reply. On writ the Court set aside the notice and order, with the liberty to pass fresh order. (AY. 2019-20)
E.Construct FZ LLC v. ACIT (2024) 296 Taxman 440 (Delhi)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice-A notice under section 148A(b), dated 30-3-2023, was served upon assessee to file a response by 10-4-2023-Assessee sent a communication dated 14-4-2023 explaining difficulty in filing response by 10-4-2023 as same was served on 14-4-2023-Order passed without considering the reply-Order and notice is set aside.[S. 148, 148A(b), 148A(d), Art. 226]