2023 (9) TMI 1673

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....r>Dated:- 23-9-2023<br>Writ Petition No. 21171 of 2023 (T-IT) - -<br>Income Tax<br>Hon&#39;ble Mr. Justice B M Shyam Prasad For the Petitioner : Sri. Annamalai S., Advocate. For the Respondents Sri. M. Dilip., advocate. ORDER The petitioner's primary grievance is with the second respondent's order dated 31.03.2022 under Section 148A[d] of the Income Tax Act, 1961 [for short, 'the IT Act'] [Ann....

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....s filed such reply with the documents on 30.03.2022. The second respondent has concluded the proceedings under Section 148A[d] of the IT Act by the impugned order dated 31.03.2022 recording as follows: "The assessee was required to furnish reply on or before 23.03.2022. In response to notice, no reply has been furnished by the assessee till date. Thus, it is logical to conclude that the assessee....

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....proceedings observing that no reply is filed until the date of the order, which is factually incorrect. 4. If the provisions of Section 148A of the IT Act do not stipulate that the reply must be filed within the time allowed in the notice under Section 148A[b] of the IT Act but the response is filed before the date of order under Section 148A (C), the second respondent should have been considered....