| Question And Answer | |
|---|---|
| Subject: | Query regarding notice u/s 148 A (b) of I.T. Act 1961 |
| Category: | Income-Tax |
| Querist: | CA Govind Agrawal |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Notice, Re assessment, Reassessment |
| Date: | April 30, 2022 |
Notice under the above referred section was issued on 11/03/2022 for reply on or before 17/03/2022
Whether the aforesaid notice which allows less that 7 days time is valid?
Whether the plea of invalid notice can be taken after issue of notice u/s 148 ?
Whether the plea of invalid notice can be taken in appeal ?
Whether on this plea the proceedings of re- assessment can be held invalid ?
Thanks & Regards
Yes, the plea is valid. The Notice under section 148A(b) of the Act and order passed under section 148A(d) of the Act has to be challenged for not following the procedure laid down in the statute.
The same can also be raised in appeal.
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Well one more query on the said respect what is the time allotted..