Anuj Ghuliani Vs ITO & Anr. (Delhi High Court)
Summary: The Delhi High Court considered a challenge to reassessment proceedings initiated pursuant to a notice under Section 148A(b) of the Income Tax Act, 1961. The petitioner contended that the Assessing Officer had granted only five days to respond to the notice dated 21.08.2024, whereas Section 148A(b) required not less than seven days.
The petitioner nevertheless submitted his reply on 27.08.2024 by email after the reply option on the income-tax portal had closed. Despite the reply having been submitted, the specified-authority approval recorded that no reply had been filed, and the Assessing Officer subsequently passed an order under Section 148A(d) and issued a notice under Section 148 without considering the petitioner’s reply.
The Delhi High Court set aside the order dated 31.08.2024 passed under Section 148A(d) and the consequential notice issued under Section 148. The Assessing Officer was directed to consider the reply already filed by the petitioner on 27.08.2024 and pass an appropriate order within four weeks. The Court further directed that, if the Assessing Officer considered it a fit case for issuing a notice under Section 148, the necessary approval was to be obtained from the concerned Chief Commissioner of Income Tax as required at the material time.
