Section 148A(b) Doesn’t Require Mandatory 7 Working Days for Filing Response: Delhi HC

Abhishek Bansal Vs ITO (Delhi High Court) Delhi High Court held that clause (b) of Section 148A of the Income Tax Act does not stipulate that the Assessee is required to be provided minimum of seven working days. Accordingly, petition held to be unmerited and hence disposed of. Facts- The petitioner has filed the present petition impugning a notice dated 21.03.2024 passed u/s. 148A(b) of the Income Tax Act, 1961 as well as an order dated 30.03.2024 passed under Section 148A(d) of the Act. Additionally, the petitioner also impugns a notice dated 30.03.2024 issued under Section 148 of the Act. ...