Allowing the petition the Court held, that the assessee had the right to get adequate time under the Act to submit its reply. Though the assessee had filed an application for extension of time for filing his response immediately after receipt of notice, the Assessing Officer had neither rejected the assessee\u2019s request nor directed the assessee to file a reply within the originally stipulated time. Since the order under section\u00a0148A(d)\u00a0had been passed after receipt of the assessee\u2019s e-mail, the Assessing Officer should have considered the assessee\u2019s reply. By not considering the reply of the assessee the mandate of section\u00a0148A(c)\u00a0had been violated since it casts a duty on the Assessing Officer, by using the expression \u201cshall\u201d, to consider the reply of the assessee in response to the notice under section\u00a0148A(b)\u00a0before making an order under section\u00a0148A(d). Consequently, the order passed under section\u00a0148A(d)\u00a0and the notice issued under section\u00a0148\u00a0were set aside.\u00a0 The Assessing Officer was directed\u00a0 to consider the submission filed by the assessee and pass a reasoned order in accordance with law. (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Show cause notice-Request for extension of time-Order passed before considering the reply-Order was set a side. [S. 148, 148A(b), 148A(c), 148A(d), Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-29461","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Fb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29461","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29461"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29461\/revisions"}],"predecessor-version":[{"id":30150,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29461\/revisions\/30150"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}