The Meghalaya Excessive Court docket disposed of a petition filed with the grievance {that a} discover underneath Part 148 of the Revenue-Tax Act, 1961 has been issued with out following the necessary process underneath Part 148A thereof.

The petition filed by a personal restricted firm additionally raised an incidental problem as to jurisdiction.

In accordance with the petitioner assessee, the related discover that should have afforded the assessee seven days’ time to reply thereto was issued to an e-mail id that was used for submitting the return for evaluation yr 2017-18.

The assessee submitted the discover pertains to the evaluation yr 2018-19 and, by then, the e-mail id of the assessee had been modified. The assessee mentioned the discover was bodily delivered on the handle of the assessee on March 30, 2022 and, even earlier than the reply could possibly be issued, the discover underneath Part 148 of the Act was issued by recording that the assessee had not responded to the earlier discover.

Whereas contemplating the petition, the Division Bench of Chief Justice Sanjib Banerjee and Justice W. Diengdoh noticed that for the reason that scheme of the related provisions requires a earlier discover and 7 days’ time to be afforded to the assessee to reply thereto and it seems that such process could not have been adopted on this case, the next discover underneath Part 148 of the Act and the order pertaining thereto are put aside and the matter is restored to the preliminary stage.

Due to this fact the Court docket directed that the assessee may have seven days to answer the preliminary discover dated March 24, 2022 and such response will probably be thought-about by the suitable authority earlier than passing any order or taking any additional steps, whether or not underneath Part 148 of the Act or in any other case.


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