Held that the assessee was prevented from submitting his reply online. The argument of the Revenue that it was the duty of the assessee to approach the concerned authority was misconceived and without any basis and was fit to be rejected in limine in view of the specific provision made under the Act itself. Consequently, the order under section 148A(d) dated March 31, 2023, and the notice dated March 31, 2023, issued under section 148 for the assessment year 2016-17, were to be quashed and set aside. The matter was remanded to allow the assessee for filing his reply, by giving him at least seven days’ clear notice and not more than thirty days to file his reply and thereafter, proceed in accordance with law. Referred Pioneer motors (Private) ltd. v. Municipal Council, Nagercoil [1967] AIR 1967 SC 684 (AY.2016-17)
Satish Kumar v. PCIT(2023)459 ITR 67 (Jharkhand)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Assessee to be given minimum seven days to reply excluding date of issue of notice and last date for submission of reply-Only six clear days given to assessee to file reply to notice-Matter remanded to provide assessee minimum seven clear days and maximum thirty days to file E-replies. [S. 147, 148, 148A(b), 148A(d), Art. 226]