“Time Is to Be Calculated by the Calendar, Not the Clock”: Jharkhand HC Slams Income Tax Dept for Ignoring Timely Reply [Read Order]
The Jharkhand High Court quashes reassessment for ignoring the taxpayer’s same-day reply, says time must be counted by calendar, not clock
![“Time Is to Be Calculated by the Calendar, Not the Clock”: Jharkhand HC Slams Income Tax Dept for Ignoring Timely Reply [Read Order]](https://images.taxscan.in/h-upload/2025/08/05/2073171-calculated-by-the-calendar-calendar-calculated-by-the-clock-jharkhand-hc-taxscan.webp "“Time Is to Be Calculated by the Calendar, Not the Clock”: Jharkhand HC Slams Income Tax Dept for Ignoring Timely Reply [Read Order]")
In a recent ruling, the Jharkhand High Court held that a taxpayer’s reply submitted on the last permitted date must be considered by the Income Tax Department, and that deadlines should be counted by the calendar date, not by the exact time of day. Ravi Singh Bhatia, the petitioner, filed a writ petition challenging the reassessment proceedings initiated against him under Section 148...
In a recent ruling, the Jharkhand High Court held that a taxpayer’s reply submitted on the last permitted date must be considered by the Income Tax Department, and that deadlines should be counted by the calendar date, not by the exact time of day.
Ravi Singh Bhatia, the petitioner, filed a writ petition challenging the reassessment proceedings initiated against him under Section 148 of the Income Tax Act, 1961 for the assessment year 2017-18.
The petitioner had received a show cause notice under Section 148A(b), requiring him to submit a reply by 18 March 2024. On the same day, the petitioner first wrote to the department requesting more time to respond, but later that day, by 4:00 p.m., he submitted a detailed reply to the show cause notice.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The petitioner’s counsel argued that the detailed reply was submitted on the last day permitted and well within time, and yet, the order under Section 148A(d) was passed without considering the reply.
The department then issued a reassessment notice under Section 148 on 27 March 2024. The petitioner challenged both the Section 148A(d) order and the reassessment notice, stating that the proceedings were carried out without proper application of mind and in breach of natural justice.
The department’s counsel argued in its affidavit before the High Court that the detailed reply was submitted after the prescribed deadline and therefore was not considered. This explanation was not mentioned in the original order passed under Section 148A(d).
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The Division Bench comprising Chief Justice Tarlok Singh Chauhan and Justice Sujit Narayan Prasad stated that if the department had acknowledged the first letter sent on 18 March 2024, there was no reason for it to ignore the detailed reply sent on the same day. The court remarked that “time is to be calculated not by the clock but by the calendar,” and that since the reply was filed on 18 March 2024, it was clearly within time.
The High Court held that the order under Section 148A(d) and the subsequent reassessment notice under Section 148 were issued without considering the petitioner’s timely reply, making the proceedings legally unsustainable.
The court quashed both the impugned orders and remanded the matter to the assessing officer for fresh consideration after taking into account the reply submitted by the petitioner. The officer was directed to complete the reassessment proceedings on or before 31 December 2025. The writ petition was accordingly allowed.
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