In CM No.4931-CWP of 2023-P&H HC sets aside order & notice issued u/s 148 of Income Tax Act in case where time period of 7 days for giving reply was not granted by Authorities
Justices Ritu Bahri & Amarjot Bhatti [23-032-2023]

Read Order:Baljeet Singh Vs. Income Tax Officer And Others 

LE Correspondent

Chandigarh, April 1, 2023: While noting that the petitioner-assessee was given a time period of only 4 days to give a reply to the notice issued u/s 148 of the Income Tax Act, 1961, the Punjab & Haryana High Court has set aside the said notice.

It was brought to the attention of the Division Bench of Justice Ritu Bahri & Justice Amarjot Bhatti that the show cause issued under Section 148A(b) of Income Tax Act, 1961, was uploaded on the portal on March 21,2022 and the petitioner was given 4 days time to appear in the office of the respondents on March 25,2022. 

It was the petitioner’s case that as per the provisions of Section 148A(b) 7 days time is required to be given for giving reply to this notice and this provision is mandatory which has not been complied with, by the respondents.

“Keeping in view the above fact, the present petition is allowed and the order and notice (Annexure P1) under Section 148(b) and consequential notice (Annexure P2) dated 21.03.2022 under Section 148 of the Income Tax Act, 1961 is being set aside”, the Bench held.

However, the Bench granted the liberty to the respondents to proceed, in accordance with law as per Section 148A(b) of the Income Tax Act, 1961, after giving due opportunity to the petitioner.