Minimum Period Of 7 Days To Respond Is Mandatory, Non-Compliance is To Reassessment Proceedings: Punjab & Haryana High Court

The Punjab & Haryana High Court has held that a minimum period of seven days to respond as provided under Section 148A(b) of the Income Tax Act is mandatory in nature and non-compliance in this regard would be fatal to the reassessment proceedings.

The division bench of Justice Ritu Bahri and Justice Amarjot Bhatti set aside the order under Section 148A(d) and consequential notice under Section 148 as the minimum period provided under Section 148A(b) of the Act was not provided.

The petitioner/assessee challenged the reassessment proceedings 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. An order under Section 148A(d) was passed further leading to the issuance of notice under Section 148.

The petitioner stated that as per Section 148A(b), 7 days time is required to be given for giving a reply to this notice and this provision is mandatory and has not been complied with by the respondent.

The court quashed the reassessment order.

Case Title: Baljeet Singh Versus ITO

Case No: CM No.4931-CWP of 2023

Citation: 2023 LiveLaw (PH) 54

Date: 23/03/2023

Counsel For Petitioner: Rana Gurtej Singh

Counsel For Respondent: Saurabh Kapoor

Click Here To Read The Order