Court sets aside order under Income Tax Act for 2018-19, directs fresh assessment & compliance with notice requirements.

The Court sets aside the order issued under Section 148A(d) of the Income Tax Act for Assessment Year 2018-19, directing the Assessing Officer to issue a fresh reasoned order after considering the Petitioner's reply within a week. The matter is remanded for compliance with the statutory requirement of providing a minimum of seven days for the Assessee to respond to the notice under Section 148A(b) of the Act. The Court refrains from expressing views on the merits, keeping the rights and contentions of all parties open for future proceedings.

---

---

Issues involved:
Challenging notice under Section 148A(b) of the Income Tax Act, 1961 for Assessment Year 2018-19; Time granted for response to notice; Violation of statutory mandate; Minimum time required for Assessee to file reply; Remand back to Assessing Officer for fresh decision.

Analysis:

1. The present writ petition challenges the notice issued under Section 148A(b) of the Income Tax Act, 1961, dated 23rd March, 2022, along with the order passed under Section 148A(d) of the Act dated 30th March, 2022 for the Assessment Year 2018-19. The Petitioner contends that only three days were granted to respond, contrary to the statutory requirement of at least seven days. Despite the annexure granting eight days, the e-filing submission portal closed prematurely on 26th March, 2022, violating Section 148A(b) of the Act.

2. The Petitioner relies on a previous decision of the Court in Shri Sai Co-operative Thrift and Credit Society Ltd Versus ITO, emphasizing that a minimum of seven days must be provided for the Assessee to reply to the show cause notice under Section 148A(b) of the Act. In response, the Respondent's counsel expresses no objection if the matter is remanded to the Assessing Officer for a fresh decision in compliance with the law.

3. Consequently, the Court sets aside the impugned order dated 30th March, 2022, issued under Section 148A(d) for the Assessment Year 2018-19. The Assessing Officer is directed to issue a fresh reasoned order after considering the Petitioner's reply, to be submitted within a week. It is clarified that the Court refrains from commenting on the merits of the dispute, leaving the rights and contentions of all parties open for further proceedings.

---