Ravi Singh Bhatia Vs PCIT (Jharkhand High Court)
In a procedural matter concerning the Income Tax Act, the Jharkhand High Court has set aside an order and a consequential notice for reassessment against petitioner Ravi Singh Bhatia, citing a failure by the tax authorities to properly consider the petitioner’s response. The court remanded the case back to the tax department, directing them to issue a new order after reviewing the petitioner’s reply.
The case originated from a notice under Section 148A(b) of the Income Tax Act, 1961, issued to Ravi Singh Bhatia for the Assessment Year 2017-18. In response to this notice, the petitioner, on March 18, 2024, requested an extension of time to file a detailed reply until 4:00 p.m. on the same day. He subsequently filed the reply before the stipulated time.
However, the respondent authority, the Principal Commissioner of Income Tax (PCIT), passed an order on March 26, 2024, under Section 148A(d) of the Act. This order, and the subsequent notice under Section 148, was challenged by the petitioner. The core of the petitioner’s complaint was that the impugned order was passed without taking his detailed reply into consideration. The order dated March 26, 2024, only referenced the petitioner’s initial letter seeking a time extension, completely overlooking the reply that was submitted later on the same day.
