2025 (2) TMI 1217

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....Justice And Hon'ble Mr. Justice Deepak Roshan For the Petitioner: Mrs. Darshana Poddar Mishra, Advocate, Mr. Mahendra Kumar Chowdhary, Advocate. For the Respondents: Mr. Kumar Vaibhav, Advocate, Mr. Anurag Vijay, Advocate, Mr. Srijan, Advocate. ORDER M. S. RAMACHANDRA RAO, C.J. (ORAL) 1. In this Writ Petition the petitioner has assailed the action of the respondents in initiating pr....

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....ation which was allowed on 21.12.2023. 2. A Division Bench of this Court in W.P.(T) No. 2640 of 2023 vide order dt. 28.08.2023 considered the provisions of the Income Tax Act and held as under: "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:- Sectio....

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....y is to be calculated by ignoring the date of issue and the last date of submission. In other words, minimum 7 clear days has to be provided to the Assessee for filing reply. In this regard reference may be made to the case of Pioneer Motors (Private) Ltd. Vs. Municipal Council, Nagercoil reported in AIR 1967 SC 684 wherein at paragraph 8 and 9 the Hon'ble Apex Court has deliberated the i....

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.... .................................................................... 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 148A(b) was not in accordance with th....