SHUBHAM THAKRAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Present writ petition has been filed challenging the notice issued under Sec. 148A(b) of the Income Tax Act, 1961 (for short "the Act") dtd. 23/3/2022 and the order passed under Sec. 148A(d) of the Act dtd. 30/3/2022 for the Assessment Year 2018-19.

(2.) Learned counsel for the Petitioner states that only three days" time was granted to the Petitioner to respond as against the mandatory statutory period of at least seven days. He further states that though the annexure annexed with the notice granted the Petitioner eight days" time to respond, yet the e-filing submission portal was closed on 26/3/2022 itself in violation of the statutory mandate of Sec. 148A (b) of the Act.

(3.) Learned Counsel for the Petitioner relies on the decision of this Court in Shri Sai Co-operative Thrift and Credit Society Ltd Versus ITO, Ward 43-6 [W.P.(C) No.7385/2022], wherein it has been held that under Sec. 148A(b) of the Act, a minimum time of seven days has to be granted to the Assessee to file its reply to the show cause notice.