The Division Bench of the Delhi High Court in the case of Ms Charu Kain vs High Court of Delhi consisting of Justices Manmohan and Manmeet Pritam Singh Arora remanded a matter under the Income Tax Act, 1961 back to the Assessing Officer for a fresh decision.
Facts
The present writ petition was filed challenging the notice issued u/s 148A(b) of the Income Tax Act, 1961 (‘the Act’) dated 23rd March, 2022 the order passed u/s 148A(d) of the Act dated 30th March, 2022 for the Assessment Year 2018-19.
Contentions Made
Petitioner: Only three days’ time was granted to the Petitioner to respond as against the mandatory statutory period of at least seven days. Though the annexure annexed with the notice granted the Petitioner eight days’ time to respond, yet the e-filing submission portal was closed on 26th March 2022 itself in violation of the statutory mandate of Section 148A (b) of the Act. Reliance was placed on Shri Sai Co-operative Thrift and Credit Society Ltd v. ITO, Ward 43-6 wherein it was held that under Section 148A(b) of the Act, a minimum time of seven days has to be granted to the Assessee to file its reply to the show cause notice.
Respondent: The Respondent-Revenue had no objection if the present matter was remanded back to the Assessing Officer for a fresh decision in accordance with law.
Judgment
The impugned order passed u/s 148A(d) of the Act dated 30th March, 2022 for the Assessment Year 2018-19 was set aside and the Assessing Officer was directed to pass a fresh reasoned order in accordance with law after considering the reply of the Petitioner, which was directed to be filed within a week.
Case: Shubham Thakral vs Income Tax Officer, Ward 49(1), Delhi
Citation: W.P.(C) 9293/2022
Bench: Justice Manmohan, Justice Manmeet Pritam Singh Arora
Decided on: 3rd June 2022
Read Judgment @Latestlaws.com
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