The Respondent issued notice to assessee through E-governance and RPAD on 17.03.2022. On receipt of said notice by RPAD, the assessee addressed a communication via RPAD requesting two weeks\u2019 time to file reply with supporting documents as he was out of station. The said communication was received and acknowledged by the Respondent. However, Respondent passed an order against the assessee stating that the communication was not received through E-portal. On Writ Petition, the Hon\u2019ble Bombay High Court observed that ground of ignoring the communication as it is not received through e-portal will amount to violation of principles of natural justice and that a time period of 7 days should be provided for a reply. The Hon\u2019ble Court remitted back the matter to Respondent and directed the Respondent to issue fresh notice and provide time period of 7 days to file a reply and the assessee was directed to file a reply through E-governance only. \u00a0( AY. 2015 -16 ) (SJ)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Violation of principles of Natural Principle – Order passed against assessee without considering the reply – Remitted back the to the Assessing Officer to issue fresh notice and provide time period of 7 days to file a reply and the assessee was directed to file a reply through E-governance only. [S. 148 (d), 148 (b), 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-34467","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8XV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34467","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=34467"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34467\/revisions"}],"predecessor-version":[{"id":34468,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34467\/revisions\/34468"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}