ADITYA HARESHBHAI SONPAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) In this petition under Article 226 of the Constitution of India seeking to question the action of the respondent authority in the following factual background.

(2.) The petitioner filed his original return of income for the Assessment Year 2018-19 on 5/10/2018. A show-cause notice under Ses. 148A(b) of the Act was issued on 20/3/2022 asking the petitioner to submit the response on or before 27/3/2022. The petitioner sought 15 days time to file objections explaining the reasons for such an adjournment on 20/3/2022. According to the petitioner, his objections to the show-cause notice are under preparation and his tax consultant is extremely busy in filing return of income-tax assessment which were getting time barred on 31/3/2022. He therefore sought adjournment of atleast 15 days to file objections to the issuance of notice under Ses. -148A of the Act. This was never replied to and an E-mail was received from the respondent on 5/4/2022 at 6:44 p.m. granting time till 1:30 p.m. of 6/4/2022 stating the reason that the matter is time barred.

(3.) On 6/4/2022 the petitioner requested an adjournment of atleast three days stating that objections were under preparations and the details were being collected from previous consultant as well as concerned parties. Therefore, it was urged that atleast three days time upto 9/4/2022 to be given and they would be filing their objections by that time. It is further pointed out to the officer that the matter is not getting time barred and allowing the adjournment for three days would not in any manner prejudicial to the interest of the revenue. The petitioner expressed his inability to submit request for adjournment on the attempt because of the error that the said letter was not having the due date. The Screen shot was also attached alongwith such request. However, the respondent had not paid any heed and therefore, the petitioner is before this Court seeking to challenge the order which came to be passed under Ses. -148A(d) on 6/4/2022 itself and a notice also has been under Ses. - 148 issued for the Assessment Year 2018-19.