The Gauhati High Court has directed the Income Tax Authorities to provide ten days time for filing reply of notice issued for Re-open Assessment.
Petitioner Sharda Lunkar filed the writ petition against the notice issued by the assessing officer under section 148 of Income Tax Act 1961 on the ground that the authority have reasons to believe that the income chargeable to tax for the assessment year 2015-16 had escaped assessment within the meaning of Section 147 of the Income Tax Act, 1961.
There are four notices and one order has been issued against the petitioner .Among the one of the notice assessing officers only gave two days time for filing reply to the petitioner.
Dr. A Saraf counsel for petitioner submits that petitioner submitted his income tax return along with the statement computing the total income. Income tax authority issued a show cause notice dated 25.03.2022 was issued to the petitioner, asking the petitioner to show cause as to why the proposed variation should not be made and the assessment for the year 2015-16 should not be completed accordingly.
H. Gupta, counsel for the revenue contented that after issuing the show cause notice assessee did not filed reply thereafter assessee filed the writ petition before the court.Further if the petitioner has ultimately aggrieved with the decision taken by the assessing officer, an appeal could be filed to the appellate authority under Section 246 (i)(b) of the Income Tax Act, 1961.
Section 246 (i)(b) of the Income Tax Act, 1961 provides that assessee can appeal against the order of assessing officer before the appellate authority.
The single bench of the Justice Michael Zothankhuma dismiss the writ petition and held that “petitioner has been given only 2 (two) days time to file a reply to the show cause notice dated 25.03.2022, view of that the respondents should give the petitioner a further 10 (ten) days time, for filing reply to the show cause notice”
Further the bench observed that order passed under Section 147 of the Income Tax Act, 1961 is an appealable order, in terms of Section 246 (i)(b) of the Income Tax Act, 1961, and the petitioner could avail the alternative remedy available by approaching the appellate authority
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