Question And Answer
Subject: Time Limit for passing an order U/S 148A(d)
Querist: Gunjan Kela
Answered by:
Tags: ,
Date: April 29, 2023
Query asked by Gunjan Kela

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?


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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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