Section 148A(b) requires grant of minimum 7 days to file reply to show cause notice

Samadha Corporation (Partnership Firm) Vs ITO (Bombay High Court) The challenge raised in this writ petition is to the order dated 31.03.2022 that has been passed by the Income Tax Officer invoking the provisions of Section 148A of the Income Tax Act, 1961 (for short, ‘the said Act’). It is the case of the petitioner that the notice that was issued on 26.03.2022 under Section 148A(b) of the said Act required the response of the petitioner within a period of three days which was on or before 29.03.2022. Relying upon the provisions of Section 148A of the said Act it was submitted that under ...