Court sets aside order, directs respondents to consider petitioner's submission & issue reasoned order.

The court set aside the order issued under Section 148A(d) and the notice under Section 148, directing the respondents to consider the petitioner's submission and issue a reasoned order within eight weeks.

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Issues:
Challenge to notice under Section 148A(b) of the Income Tax Act, 1961, order under Section 148A(d), and the notice under Section 148 for the assessment year 2015-16.

Analysis:

1. The petitioner challenged a notice dated 19th March 2022 issued under Section 148A(b) of the Income Tax Act, 1961, an order dated 30th March 2022 under Section 148A(d), and another notice dated 30th March 2022 under Section 148 for the assessment year 2015-16. The petitioner argued that the notice issued was in contravention of Section 148A(b) as it required a reply within six days instead of the mandated seven days.

2. The petitioner requested adjournments due to relocating to the United Arab Emirates and submitted a detailed reply with supporting evidence on 29th March 2022 before the order was passed. However, the impugned order dated 30th March 2022 did not consider this reply or the documents submitted, erroneously stating that no response was received from the petitioner.

3. The court found that the notice did not comply with the minimum seven-day requirement as per Section 148A(b) of the Act. Additionally, it held that the Assessing Officer should have considered the petitioner's reply dated 29th March 2022 before passing the order under Section 148A(d), as mandated by Section 148A(c) which requires the officer to consider the reply before making an order.

4. Consequently, the court set aside the impugned order dated 30th March 2022 issued under Section 148A(d) and the notice dated 30th March 2022 issued under Section 148 of the Act. The respondents were directed to consider the submission filed on 29th March 2022 and pass a reasoned order within eight weeks, in accordance with the law. The writ petition and pending application were disposed of with these directions.

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