On Writ, the Court held that notice is required to be given to filing a reply of not less than seven days as provided in clause (b) of section 148A. Further section 148A(c) casts a duty on Assessing Officer to consider the reply of assessee in response to notice under section 148A(b) before making an order under section 148A(d) of the Act. On fact, the notice and order were quashed and set aside (AY. 2015-16)
Nidhi Bindal v. ITO (2023) 290 Taxman 306 (Delhi)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of the principle of natural justice-Mandatory to give the minimum time of seven days-Reply of assesee was not considered-Order and notice was set aside. [S. 148A(b), 148A(d), Art. 226]