The AO issued notice u/s 148A(b) to the Assessee on 25-3-2022 requiring to show cause on or before 28-03-2022 as to why notice u/s 148 should not be issued. The Assessee did not respond to the said notice. The AO passed order u/s 148A(d) on 31-03-2022 i.e. within seven days from the issue of notice u/s 148A(b). The Assessee filed a writ petition challenging such an order.

The High Court held that the legislature has stipulated mandatory timelines of a minimum of seven days and maximum of thirty days before order u/s 148A(d) can be passed. The Assessee was provided only three days to submit the response and hence order u/s. 148A(d) was quashed and set aside. The High Court also held that the defect committed by AO of giving less than seven days to the Assessee to reply to notice u/s. 148A(b) is curable and the AO can issue a fresh notice if permissible by law. (AY. 2018 -19 )