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RAJIV SHAKDHER, TARA VITASTA GANJU
Indus Valley Partners India Pvt. Ltd. – Appellant
Versus
Assistant Commissioner of Income Tax Circle 10-1 – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral):
1. On the previous date, we had heard the matter at some length, whereupon we had etched out the broad controversy with regard to the mandatory period for filing a reply to the notice issued under Section 148A(b) of the Income Tax Act, 1961 [in short, "Act"] which was required to be provided.
2. As noted on that date i.e., 01.02.2023, it was the contention of Mr Salil Kapoor, who appears on behalf of the petitioner, that the minimum statutory timeframe, as indicated in clause (b) of Section 148A of the Act, was not provided.
2.1. For the sake of convenience, the relevant parts of the order dated 01.02.2023 are set forth hereafter:
"2. This writ petition concerns Assessment Year (AY) 2018-19.
3. Mr Salil Kapoor, who appears on behalf of the petitioner/assessee, says that the period granted to the petitioner for filing a reply via notice dated 10.03.2022, issued under Section 148A(b) of the Income Tax Act, 1961 [in short, "the Act"], was less than the mandatory period, i.e., seven days.
3.1. In support of his plea, Mr Kapoor has drawn our attention to the email dated 12.03.2022 to show that the notice
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.
Notice issued without granting statutory time to respond violated the principles of natural justice, rendering the order invalid.
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.
The main legal point established in the judgment is that the notice under Section 148A(b) must provide the assessee with not less than seven days to submit a reply, and the issuance of notices must c....
The court emphasized the requirement to grant a minimum of seven days to respond to a notice under the Income Tax Act and the obligation to furnish material available with the Assessing Officer to th....
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.
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