2026 (4) TMI 1638

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....he petitioner for following prayer : "(a) quash and set aside the impugned Show Cause Notices dated 27.10.2025 and 13.02.2026 at ANNEXURE "A-1" and ANNEXURE "A-2" respectively, to this petition along with the entire penalty proceedings reinitiated vide this Hon'ble Court's Order dated 18.08.2025." 2. The brief facts leading to filing of the present writ petition are as under: 2.1 The petitioner submits that the petitioner had challenged the Order dated 26.06.2025 passed under section 271D of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short) Act on the grounds of violation of principles of natural justice, without granting opportunity of personal hearing through Video-Conferencing vide Special Civil App....

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....3.02.2026. The petitioner has assailed the same before this Court on the ground that the show-cause notice issued on 13.02.2026, is beyond the period of 12 weeks, as directed by this Court. 3. Mr. Tushar Hemani, learned Senior Advocate appearing for Ms. Vaibhavi Parikh, learned advocate for the petitioner, while placing reliance on the judgment dated 20.01.2026 passed in Special Civil Application No.5 of 2025 in an analogous issue has submitted that the impugned show-cause notices dated 27.10.2025 and 13.02.2026 may be quashed and set-aside since the time limit granted by this Court has elapsed. 4. In response to the aforesaid submissions, learned Senior Standing Counsel Mr. Karan Sanghani has tendered affidavit-in-reply dated 17.04.2....

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....us: "In view of the above undisputed facts, the impugned order dated 26.6.2025 passed under Section 271D of the Act is hereby quashed and set-aside and the matter is remanded back to the respondent Assessing Officer to provide fresh opportunity of hearing to the petitioner and thereafter pass order under Section 271D of the Act, in accordance with law. Such exercise shall be completed within 12 weeks from the date of receipt of copy of this order." 6. It is an accepted position that the limitation of 12 weeks for passing the order has expired and as on today, no such order has been passed. No attempt has been made by the respondent department to file any application seeking extension of time. The respondent Assessing Officer whi....