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RAVINDRA V. GHUGE, Y. G. KHOBRAGADE
Pradeep S/o Tukaram Kokadwar – Appellant
Versus
Principal Chief Commissioner Income Tax-1 – Respondent
JUDGMENT
Ravindra V. Ghuge, J.
1. Rule. Rule made returnable forthwith and heard finally by the consent of the parties.
2. The short issue involved in this case is as to whether the Income Tax Department can refuse to look into a reply which is tendered belatedly to a notice under Section 148-A (b) of the Income Tax Act.
3. The Petitioner who is an assessee, is alleged to have failed in disclosing total credits of Rs.3,48,29,506/- during the financial year 2015- 2016, relevant to the assessment year 2016-2017 which were deposited in the bank account held by the Petitioner with M/s. Shri Renuka mata Multi State Urban Co-operative Credit Society Limited. With the said notice having been issued on 29.05.2022, a period of fourteen days was granted to the Petitioner to tender a reply. Our attention is drawn to the judgment delivered by the Hon’ble Supreme Court dated 04.05.2022 in Civil Appeal No.3005/2022 (Union of India and Others V/s. Ashish Agarwal), more specifically to paragraph 10 (i) (the last sentence) which reads as “the Assessing Officer shall, within thirty days from today provide to the respective assessees information and material relied upon by the Revenue, so that the assess
The court emphasized the importance of considering a belated reply if it is available before the final order is passed, in the interest of justice and fair play.
The main legal point established in the judgment is the right of the assessee to adequate time to respond to the Show Cause Notice and the exclusion of the period given to the assessee in computing t....
The Income Tax Officer failed to comply with mandatory response time requirements, violating the petitioner's right to due process under the Income Tax Act.
Minimum time of seven days to be granted to the Assessee to file its reply to the show cause notice under Section 148A(b) of the Income Tax Act, 1961.
Statutory rights require a minimum seven-day response period under Section 148A(b) of the Income Tax Act, which was violated in this case.
Petitioners are entitled to adequate time to respond to tax notices, and minimal delays in requests for adjournments, especially for residents abroad, should not result in dismissal of rights.
The main legal point established in the judgment is the interpretation of the petitioner's request for extension of time and its impact on the impugned notice under Section 148 of the Income Tax Act,....
A time extension request must be honored to ensure fair administrative procedure under income tax regulations.
The statutory requirement of giving seven clear days for filing a response to a notice under Section 148A(b) of the Income Tax Act, 1961 must be met, and the interpretation of relevant provisions as ....
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