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Allowing mere 8 hours to reply to SCN is neither reasonable nor effective
Case Law Details
- Case Name
- Rahul Biala Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Delhi High Court
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Rahul Biala Vs ITO (Delhi High Court)
Revenue states that since the matter was bounded by the limitation of time which got barred on 31st March, 2022, the proposed draft order along with show cause notice for proceedings was issued under Section 147 of the Act on 30th March, 2022 by providing opportunity for hearing fixed on or before 30th March, 2022 by 6.30 p.m.. However, due to paucity of time as stated above, the final assessment order in the case was passed only on 31st March, 2022 at 13:54:05 IST till the time the assessee has not objected/responded.
Court is of the view that time of eig...
