February 2023
Section 143(3), r.w.s 144B – Show Cause Notice – two days’ time to file response – violated the mandate of Circular dated 3rd August, 2022 – reasonable opportunity of filing a response should be provided – minimum of seven days period.
By Ajay R. Singh, Advocate
20 CS & Sons, vs. The National Faceless Assessment Centre, Delhi & Ors
Writ Petition (l) No. 32925 of 2022
Date of order: 8th December, 2022 (Bom)(HC)
Section 143(3), r.w.s 144B - Show Cause Notice - two days’ time to file response - violated the mandate of Circular dated 3rd August, 2022 - reasonable opportunity of filing a response should be provided - minimum of seven days period.
The petitioner challenged the order of assessment dated 18th September, 2022, passed under section 143(3), r.w.s. 144B, of the Income-tax Act, 1961, relevant to the A.Y. 2020-21 primarily on the grounds that the show cause notice dated 13th September, 2022, issued in terms of section 144B sub-section (6), clause (vii) of the Act, did not provide to the petitioner a reasonable opportunity of filing a response to the said show cause notice. It is stated that the show cause notice came to be issued on 13th September, 2022, which was signed by the concerned AO at 6:44 p.m. on the same day and was received by the petitioner at 6:50 p.m. on the same day i.e. 13th September, 2022. It is further stated that the show cause notice required the petitioner to file its response by 15th September, 2022 by 11:00 a.m., thereby giving the petitioner less than two days’ time to file the response. It is further stated that considering the issues involved, the time made available to the petition
