Against the order passed under section 148A(d) of the Act, the assessee filed a writ petition contending that the statutorily prescribed seven days time was not given and that no opportunity of hearing was given. Dismissing the petition the Court held that the rejection of the assessee’s objection to the notice under section 148A(b) did not mean that any final reassessment order had been passed and demand had been raised. The assessee would have opportunity during the reassessment proceedings under section 147 to establish his case and to make out a case for dropping the reassessment proceedings. It could not be called a case of violation of principles of natural justice. (AY.2018-19)
Girdhar Gopal Dalmia v. UOI (2022) 449 ITR 629 (Cal.)(HC).Editorial: Order of single judge Girdhar Gopal Dalmia v. UOI (2023) 450 ITR 143 (Cal)(HC), reversed .
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to grant minimum seven days’ time to respond to notice-Demand not raised and final assessment order was not passed-Writ petition was dismissed. [S. 147, 148, 148A(b), 148A(d), Art, 226]