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Passing of order u/s. 148A(d) without granting adjournment for furnishing reply is untenable
Case Law Details
- Case Name
- Pratul Krishnakant Shroff Vs DCIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Pratul Krishnakant Shroff Vs DCIT (Gujarat High Court)
Gujarat High Court held that passing of order u/s. 148A(d) of the Income Tax Act without considering reply filed by the petitioner by not granting adjournment time as prescribed u/s. 148A(b). Thus, order quashed and matter remanded back.
Facts- By this petition under Article 226 of the Constitution of India, the petitioner has challenged the orders dated 30th March, 2022 passed under Section 148A(b) of the Act, 1961 and the notice dated 31.3.2022 issued under Section 148 of the Act on the ground that the reply filed by the petitioner is no...
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