2022 (8) TMI 53

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....No.7034 of 2022. The appellant challenged the notice issued under Section 148A(b) of the Income Tax Act, 1961 (for short, "the Act") dated 17th March, 2022 on the ground that adequate opportunity has not been granted to the appellant though the statute specifies that minimum 7 days' time should be granted to the assessee to respond and the assessee should be heard in the matter. However, the assesee has also uploaded a reply dated 23rd March, 2022 in which there were enclosures and after making submission on merit, they have pointed out that seven clear days notice was not granted to the assessee and had requested the Assessing Officer to provide all the details of enquiry conducted by the department and also copy of the statement recorded ....

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....earned senior Advocate has referred to the decision in the case of M/s. R. N. Fashion Vs. Union of India & Ors. in APOT 85 of 2022 dated 20th March, 2022. 4. We have elaborately heard Mr. Soumen Bhattacharya, learned standing counsel for the respondent, on the above submission. Firstly, Clause (b) of Section 148A of the Act provides for an opportunity of being heard to the assessee within such time as may be specified in the notice that has to be issued by the Assessing Officer and the period shall be not less than 7 days and but not exceeding 30 days from the date on which such notice was issued together with a power to grant further time on an application made by the assessee. Therefore, the statute gives discretion to the Assessing Of....

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....rate discussion about Section 148 or 148A of the Act. Be that as it may, the opportunity of hearing to be provided should be reasonable and not illusory. If the appellant had received the show cause notice on 17th March, 2022 online, then for calculating the period of 7 days, namely 17th March, 2022 has to be excluded. If that is so, the period of 7 clear days does not stand fulfilled in the case on hand. Apart from that, 18th March, 2022, 19th March, 2022 and 20th March, 2022 are to be excluded since they are all holidays on account of Holi festival. Further, we state that the State of West Bengal had declared 17th March, 2022 also as a holiday though for the Central Government, no such holiday was declared and an identical issue was consi....