The AO issued notice u\/s 148A(b) to the Assessee on 25-3-2022 requiring to show cause on or before 28-03-2022 as to why notice u\/s 148 should not be issued. The Assessee did not respond to the said notice. The AO passed order u\/s 148A(d) on 31-03-2022 i.e. within seven days from the issue of notice u\/s 148A(b). The Assessee filed a writ petition challenging such an order.<\/p>\n
The High Court held that the legislature has stipulated mandatory timelines of a minimum of seven days and maximum of thirty days before order u\/s 148A(d) can be passed. The Assessee was provided only three days to submit the response and hence order u\/s. 148A(d) was quashed and set aside. The High Court also held that the defect committed by AO of giving less than seven days to the Assessee to reply to notice u\/s. 148A(b) is curable and the AO can issue a fresh notice if permissible by law. (AY. 2018 -19 )<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice \u2013 Principle of natural justice – Granted three days to file reply – Order was quashed. [ S. 148A(b) 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-34140","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8SE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34140","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=34140"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34140\/revisions"}],"predecessor-version":[{"id":34141,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34140\/revisions\/34141"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}