The Punjab And Haryana High Court in the case Baljeet Singh Versus ITO observed and has held that a minimum period of seven days is provided to respond as it is stated Section 148A(b) of the Income Tax Act, 1961, the same is mandatory and the non-compliance in this regard would be fatal to the reassessment proceedings.
The division bench comprising of Ritu Bahri and Justice Amarjot Bhatti in the case observed and has set aside the order stated under Section 148A(d) and has issued the consequential notice stated under Section 148 of the Act as the minimum period provided as stated under Section 148A(b) of the Act was not provided.
It being the case of the petitioner/assessee wherein challenging the reassessment proceedings which are initiated in the case of the assessee in which only 4 days time was granted to the petitioner to respond to the show cause notice issued under Section 148A(b) of the Income Tax Act, 1961. Further, the court passed an order under section 148A(d) leading to the issuance of notice under Section 148 of the Act. It has also been stated by the petitioner in the plea that as Section 148A(b) of the Income Tax Act, 7 days time is required to be given for giving a reply to this notice and the said provision is mandatory and has not been complied with by the respondent.
Accordingly, the court quashed the reassessment order.
The counsel, Saurabh Kapoor appeared for the respondent.
The counsel, Rana Gurtej Singh represented
the petitioner.