The Punjab & Haryana High Court, while considering a writ petition challenging re-assessment proceedings by holding that the notice under section 148A of the Income Tax Act, served through the e-filing portal granting mere 7 days for the assessee to respond is ‘unreasonably short”, violates the principles of natural justice.
Justice M.S. Ramachandra Rao and Justice H.S. Madaan was considering a petition by Ms. Puja, the assessee who challenged the order being violation to the principles of natural justice in so far the Petitioner was not afforded an opportunity of personal hearing in terms of Section 148A (b) of the Act, 1961.
The petitioner pleaded that the order is violation to the principles of natural justice in so far the Petitioner was not afforded an opportunity of personal hearing in terms of Section 148A (b) of the Act, 1961.
Listing the matter to 20th October, the division bench held that “Prima facie, the impugned order dt. 03.04.2022, passed under Section 148 (A)(d) of the Income Tax Act, 1961 appears to have been passed with regard to a transaction which occurred in the financial year 2014-15 by serving a notice allegedly through E-filing portal on 21.03.2022, and giving a mere 07 days time to assessee to furnish a reply thereto. Prima facie, the time granted to the assessee to reply appears to be unreasonably short, and the assessee cannot be blamed for not being able to file the reply within such a short period. Therefore, prima facie this is a violation of principle of natural justice.”
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