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2023 (12) TMI 812

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....sment Year 2016-17 by the jurisdictional assessing office i.e., by the Income Tax Officer, Ward-3(1), Ranchi-respondent No.2 2. Brief fact of the case is that the petitioner is deriving income from salary and is an old income tax assessee. During the relevant period, on 27.03.2017 the petitioner has filed his income tax return for the assessment year 2016-17 showing total income of Rs. 2,69,380/- which was accepted under Section 143(1) of the Income Tax Act, 1961 (hereinafter to be referred as the Act). On 22.03.2023, a show-cause notice under section 148(A)(b) of the Act for the Assessment Year 2016-17 was issued by the respondent No.2 for submitting e-reply on or before 29.03.2023 electronically at www.incometax.gov.in. 3. The grievanc....

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....heard learned counsel for the parties and after going through the documents annexed with the respective affidavits and the averments made therein, admittedly; the show cause notice was issued on 22.03.2023 and in paragraph no.3 of the said notice it was categorically indicated that the reply to the aforesaid notice should be submitted on or before 29.03.2023; however, the e-reply was showing already closed on 26.03.2023 and finally on 31.03.2023 an order under Section 148A(d) of the Act was passed by the respondent No.2. 7. To decide the lis involved in the instant application it is necessary to peruse the provisions of the Act which governs the issue in hand, which is quoted herein below:- Section 148A(b) of the I.T. Act. "148A (b) pr....

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....from the computation". ........................................... 9. ....................... In every case the words have to be construed in the context taking into consideration the language used and the object to be achieved. As we have said above, the use of the words "not being less than one month" implies the giving of a clear month excluding both the first and the last day of the month. ....................................................................... Emphasis supplied. 8. Thus, we see that the law is no more res-integra; inasmuch as, the words 'not be less than 7 days' implies that clear seven days is obligatory to be given to the Assessee. Thus, on the one hand the notice which was given to the petitioner under Section....