Dispute over Non-Communicated Extension and Lack of required Approval in Order u/s 148A (d): Delhi HC to Hear matter on 26th July 2024 [Read Order]

The Delhi High Court is set to hear a dispute on July 26, 2024, concerning a non-communicated extension and the lack of required approval in an order under Section 148A (d) of the Income Tax Act, 1961.

 The bench found that the initial notice under Section 148A (b) of the Income Tax Act, 1961 had been issued on 21 March 2024 and had required the petitioner to furnish a response by 28 March 2024. On that date, the writ petitioner requested for an extension of time for the submission of a reply to the aforesaid notice.

Although, the order under Section 148A(d) of the Income Tax Act records that such an extension was in fact granted and in terms of which the petitioner was accorded time up to 08 April 2024 to submit a reply, it is alleged that the aforesaid extension was never communicated. The order under Section 148A (d) of the Act ultimately came to be passed on 09 April 2024.

In addition, it was asserted that the order has not been issued with the prior approval of the Chief Commissioner of Income Tax-3, Delhi as stated in the impugned orders.

According to Section 148A, if the income tax officer has information that the taxpayer has undisclosed income for a specific assessment year, the officer must give the taxpayer a chance to provide an explanation before issuing a notice.

The division bench comprising Justice Vishwanath Varma and Justice Purushaindra Kumar Kaurav has scheduled the writ petition to be heard again on July 26, 2024.

To Read the full text of the Order CLICK HERE

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