This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 148A(b) mandates 07 days notice for giving reply
Case Law Details
- Case Name
- Baljeet Singh Vs Income Tax Officer and Others (Punjab and Haryana HC)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Baljeet Singh Vs Income Tax Officer and Others (Punjab and Haryana HC)
Learned counsel for the State has informed the Court that the show cause under Section 148A(b) of Income Tax Act, 1961, was uploaded on the portal on 21.03.2022 and the petitioner was given 04 days time to appear in the office of the respondent(s) on 25.03.2022. Learned counsel for the petitioner further states that as per the provisions of Section 148A(b) 07 days time is required to be given for giving reply to this notice and this provision is mandatory which has not been complied with, by the respondent(...
The ruling is significant and has immediate practical application.
Section 148A requires the AO to:
Issue a show cause notice under 148A(b) giving the assessee at least 7 days to respond
Consider the response
Pass an order under 148A(d) determining whether reassessment proceedings should be initiated
Only then issue the reassessment notice under Section 148
If the AO issued a 148A(b) notice with less than 7 days to respond, or proceeded to the 148A(d) order without waiting out the reply window, the resulting Section 148 notice is procedurally invalid and can be challenged.
Practical steps if you received a short-notice 148A(b):
Document the date of receipt and the date fixed for reply
If the 7-day window was not given, file a response on the income tax portal within whatever time was granted AND simultaneously file a written objection raising the procedural defect
Do not wait for the 148A(d) order to arrive before raising the ground
If a 148 notice has already been issued after an invalid 148A process, petition the high court for a writ. Multiple HCs have quashed Section 148 notices where 148A was not followed correctly.
None of this prevents you from also addressing the substantive issue (why the reassessment is unwarranted). Procedural challenge and substantive response go together.