Delhi High Court Quashes Assessment Order Passed Before Expiry Of Time To File A Reply To The Show Cause Notice

The Delhi High Court has quashed the assessment order passed before the time to file a reply to the show cause notice expired.

The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that the show cause notice was issued on March 31, 2023, giving time to the petitioner or assessee to file its reply by May 5, 2023 (15:49 hours). The impugned order was passed on April 13, 2023.

The preliminary ground on which the petitioner/assessee assailed the assessment order dated April 13, 2023, was that although the show cause notice dated March 31, 2023, gave time to the petitioner/assessee to file a reply by May 5, 2023, 15:49 hours, the assessment order has been passed before the date.

The court granted time to the counsel of the respondent or department to return with instructions. It was made clear that if instructions are received to resist the writ petition, a counter-affidavit will be filed in the matter.

However, a counter-affidavit has not been filed. Therefore, the assertions made by the petitioner remain unrebutted.

The court set aside the assessment order and stated that to hasten the proceedings, the assessee would file a reply to the show cause notice dated March 31, 2023, within four weeks of receiving a copy of the order.

Counsel For Petitioner: Pramod Kumar Agarwal

Counsel For Respondent:

Case Title: WONDER BRICKS Versus PCIT

Citation: 2023 LiveLaw (Del) 1030

Case No.: Sanjeev Menon

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