| Question And Answer | |
|---|---|
| Subject: | Time Limit for passing an order U/S 148A(d) |
| Category: | Income-Tax |
| Querist: | Gunjan Kela |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | limitration, Reassessment |
| Date: | April 29, 2023 |
Assessee has received Notice for showing causes as to why order for reassessment should not be issued against the assessee dated 22 March 2023
The AO has passed order dated 25 March 2023
The provision read under provides time limit of 30 Days from the end of the month in which reply has been made
Does the order passed becomes void-ab-initio as the month of Reply has not ended yet?
or the Time limit given only provides an upper limit and not range of dates?
Regards,
As we understand, a minimum of 7 days have to be provided to the assessee to respond to a Notice issued under section 148A(b) of the Act. The action of the Assessing Officer is ultra vires section 148A of the Act and contrary to the principles of Natural Justice.
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