Court deems notice under Section 148A invalid due to short response time, directs parties to comply with new order.

The court found that the notice issued under Section 148A of the Income Tax Act, providing only three days for response, was legally flawed. Citing the requirement of a minimum of seven clear days for the assessee to reply, the court set aside the notices and order. The writ petition was disposed of, allowing the Assessing Officer to proceed as per the law. Parties were instructed to act based on the digitally signed copy of the order, resolving the pending interlocutory application.

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Issues involved:
The judgment deals with the legality of a notice issued under Section 148A of the Income Tax Act, 1961, and the timeframe provided for the petitioner to respond to the notice.

Regarding the notice issued under Section 148A:
The petitioner raised a grievance that the notice provided only three days to respond, contrary to the contention that a minimum of seven days should have been given for filing a response. The notice required the petitioner to reply via 'e-proceeding' facility by a specified date. The court acknowledged that a minimum of seven clear days is required to be given to the assessee to respond as per clause (b) of Section 148A of the Act. The judgment referenced a previous case where this aspect was addressed, leading to the conclusion that the impugned notices and order were legally flawed and were subsequently set aside.

Regarding the disposal of the case:
The court disposed of the writ petition by setting aside the impugned notices and order, allowing the Assessing Officer to proceed in the matter as per the law. The judgment concluded by stating that the parties should act based on the digitally signed copy of the order, thereby disposing of the pending interlocutory application as well.

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