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of <h1>Income Tax Notice Annulled: Insufficient Response Time Leads to New Order After Petitioners Granted Two Weeks for Reply.</h1> <h3>Skipper Infrabuilders Private Limited & Anr. Versus Union of India & Ors.</h3> Skipper Infrabuilders Private Limited & Anr. Versus Union of India & Ors. - [2024] 471 ITR 406 (Cal) Issues involved:The issue involved in this case is the short response period given to the petitioners in the notice dated 23rd March, 2024, issued u/s 148A of the Income Tax Act, 1961 for the Assessment Year 2018-19.Summary:The petitioners challenged the short response period provided to them in the notice issued under Section 148A of the Income Tax Act, 1961. The petitioners were given only six days to respond to the show-cause notice, out of which there were only two working days. The petitioners argued that they should have been given a minimum period of seven days to respond, citing a previous judgment. The respondents did not dispute the short response time but mentioned that the petitioners had submitted their response within the time frame provided. The Court noted that the petitioners had sought fifteen days to respond, but the respondents did not extend the time for uploading the response. The Court found that the petitioners were denied a reasonable opportunity to respond and set aside the order passed under Section 148(A)(d) of the Act. The petitioners were directed to submit their reply within two weeks, and a fresh order was to be passed after considering the reply and holding a personal hearing.In conclusion, the Court held that the order passed under Section 148(A)(d) of the Income Tax Act, 1961 was not sustainable due to the lack of a reasonable opportunity for the petitioners to respond. The notice issued under Section 148 of the Act was also set aside. The petitioners were granted two weeks to submit their reply, which would be considered for a fresh order. The writ petition was disposed of with no order as to costs.
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