Held that the Assessing Officer had given the assessee only three days time to submit the response with supporting documents on the issue raised in the show-cause notice under section\u00a0148A(b)\u00a0instead of the minimum time of seven days that had to be granted to the assessee to file its reply. Consequently, the show-cause notice under section\u00a0148A(b), the order under section\u00a0148A(d)\u00a0and the notice under section\u00a0148\u00a0were quashed and set aside. Since the defect of giving less than seven days\u2019 time to the assessee to reply to the show-cause notice issued under section\u00a0148A(b)\u00a0was a curable defect the Department could issue a fresh letter to the assessee in continuation to the show-cause notice by giving him at least seven days\u2019 time and not more than thirty days to file its reply and proceed in the matter in accordance with law.(AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to grant minimum of seven days\u2019 time to file reply to show-cause notice-Notice and order is set aside.[S. 147, 148, 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-40004","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ape","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40004","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=40004"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40004\/revisions"}],"predecessor-version":[{"id":40005,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40004\/revisions\/40005"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=40004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=40004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=40004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}