Court held that an order passed under section 147 of the Income-tax Act, 1961 is an appealable order in terms of section 246(1)(b) of the Income-tax Act, 1961, the assessee could avail of the alternative remedy available by approaching the appellate authority. However, keeping in view the fact that the assessee had been given only two days’ time to file a reply to the show-cause notice dated March 25, 2022 the respondents should give the assessee a further ten days’ time from today for filing his reply to the show-cause notice dated March 25, 2022.(AY.2015-16)
Sharda Lunkar v. UOI (2022) 445 ITR 285/ 219 DTR 147/ 329 CTR 281 (Gauhati)(HC)
S. 147 : Reassessment-Show cause notice-Alternative remedy-Time granted to file reply only two days-Directed to provide time of 10 days to file the reply-Appeal Lies from order of reassessment-Writ is not maintainable. [S. 148, 246A, Art. 226]