Satish Kumar Vs PCIT (Jharkhand High Court)
Summary: The Jharkhand High Court held that the statutory requirement under Section 148A(b) of the Income Tax Act, 1961 to provide “not less than seven days” means seven clear days, with both the date of issue of the notice and the last date for submission excluded from computation.
The petitioner had received a show-cause notice under Section 148A(b) dated 22.03.2023 requiring a response by 29.03.2023. However, the e-filing facility was shown as closed from 26.03.2023, preventing the petitioner from submitting the reply online. The Assessing Officer subsequently passed an order under Section 148A(d) and issued consequential notices under Section 148 on 31.03.2023.
The Court relied upon the Supreme Court’s decision in Pioneer Motors (Private) Ltd. Vs. Municipal Council, Nagercoil, which lays down the principle that where a statutory provision requires “not less than” a specified number of days, both terminal days are excluded in computing the prescribed period.
The Court held that only six clear days had been provided to the petitioner and that the notice therefore violated the mandatory requirement of Section 148A(b). The Court further held that the closure of the e-submission facility before expiry of the prescribed period had prevented the petitioner from filing the reply.
