Allowing the writ petition  the High Court held that the legislature has provided a time schedule for AO from 7 to 30 days, as such, there is no impediment on part of AO to grant such time between 7 to 30 days. Further, since the AO has not considered the request of the petitioner for grant of 30 days’ time and also not assigned any reason why has he given the time prescribed under the Act, i.e. 7 to 30 days, considering the law laid down by Hon’ble High Court of Delhi in Ester Industries Ltd v.ACIT 2022 SCC On. line  Delhi  1827,  the  order passed under section 148A(d) of the Act, was  set aside.