{"id":269311,"date":"2022-06-30T16:00:23","date_gmt":"2022-06-30T10:30:23","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=269311"},"modified":"2022-07-07T16:37:20","modified_gmt":"2022-07-07T11:07:20","slug":"meghalaya-high-court-minimum-7-days-time-to-be-provided-to-respond-to-the-reassessment-notice-under-s-148-of-it-act-1961","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/30\/meghalaya-high-court-minimum-7-days-time-to-be-provided-to-respond-to-the-reassessment-notice-under-s-148-of-it-act-1961\/","title":{"rendered":"Meghalaya High Court| Minimum 7 days time to be provided to respond to the reassessment notice under S. 148 of IT Act, 1961"},"content":{"rendered":"
\n

\n

Meghalaya High Court<\/span>: The Division Bench of Sanjib Banerjee, CJ. and W. Diengdoh, J. disposed of a petition holding that the assessee should be given a minimum of 7 days’ time to respond to the reassessment notice.<\/p>\n

A notice under Section 148<\/a> of the Income-Tax Act, 1961<\/a> had been issued without following the mandatory procedure under Section 148-A<\/a> thereof. An incidental issue as to jurisdiction had also been raised.<\/p>\n

According to the assessee, the relevant notice that ought to have afforded the assessee seven days’ time to respond thereto was issued to an email id that was used for filing the return for the assessment year 2017-18. The assessee submits that the notice pertains to the assessment year 2018-19 and, by then, the email id of the assessee had been changed. The assessee further informed that the notice was physically delivered at the address of the assessee on 30-03-2022 and, even before the reply could be issued, the notice under Section 148<\/a> of the Act was issued by recording that the assessee had not responded to the previous notice.<\/p>\n

The Court opined that since the scheme of the relevant provisions required a previous notice and seven days’ time to be afforded to the assessee to respond thereto and it appeared that such procedure may not have been followed in this case, the subsequent notice under Section 148 of the Act and the order pertaining thereto should be set aside and the matter be restored to the initial stage.<\/p>\n

The Court held that the assessee will have seven days to respond to the initial notice and the response will be considered by the appropriate authority before passing any order or taking any further steps. The question of jurisdiction was left open for the assessee to urge before the Department.<\/p>\n

[Highgrowth Commodities Trade (P) Ltd. v. Principal Commr. of Income Tax, 2022 SCC OnLine Megh 253<\/a>, decided on 14-06-2022<\/span>]<\/p>\n

\n

Advocates who appeared in this case :<\/p>\n

Mr Abhratosh Mazumdar, Sr.Adv with Mr Kaushik Goswami, Sr.Adv Mr Avra Mazumdar, Ms Shruti Swaika, Ms Anakshi Neog, Ms M. Kakoty, Advocates, for the Petitioner;<\/p>\n

Dr N. Mozika, ASG with Ms K. Gurung, Advocates, for the Respondents.<\/p>\n

\n

*Suchita Shukla, Editorial Assistant has reported this brief. <\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Meghalaya High Court: The Division Bench of Sanjib Banerjee, CJ. and W. Diengdoh, J. disposed of a petition holding that the assessee <\/p>\n","protected":false},"author":67011,"featured_media":268311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[31242,30063,2592,13081,2550,3659,49937],"class_list":["post-269311","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-assessee","tag-assessment","tag-Income_Tax","tag-income-tax-act","tag-Meghalaya_High_Court","tag-notice","tag-reassessment-notice"],"yoast_head":"\nMeghalaya High Court| Minimum 7 days time to be provided to respond to the reassessment notice under S. 148 of IT Act, 1961 | SCC Times<\/title>\n<meta name=\"description\" content=\"Sanjib Banerjee, CJ. and W. 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Hence, the subsequent assessment completed by ITO, Ward 4(1), Gurgaon, based on this notice was legally flawed.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":364399,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/21\/itat-quashes-reassessment-notice-barred-by-limitation-s-148\/","url_meta":{"origin":269311,"position":1},"title":"\u2018Escaped income is below Rs 50 lakhs\u2019; ITAT quashes reassessment notice under S.148 Income Tax Act issued beyond prescribed limitation of 3 years","author":"Ekta","date":"October 21, 2025","format":false,"excerpt":"A notice under Section 148-A(b) of the Income Tax Act, 1961 was issued to the assessee, stating that income had escaped assessment under the provisions of Section 147, regarding sale, purchase of properties and contractual receipts.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"reassessment notice barred by limitation","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":330607,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/11\/delhi-hc-quashes-notice-against-genpact-india-says-ashish-kumar-decision-does-not-depriive-assessee-right-to-question-initiation-of-reassessment\/","url_meta":{"origin":269311,"position":2},"title":"\u2018SC\u2019s 2023 decision in Ashish Agarwal does not deprive assessee of the right to question initiation of reassessment based on S.149(1)\u2019; Delhi HC quashes notice against Genpact India","author":"Editor","date":"September 11, 2024","format":false,"excerpt":"\u2018Although Genpact had alluded to the amended statutory regime that had come into existence and had informed the AO of the obligation to follow the procedure under Section 148A, no legal challenge was instituted to impugn the action commenced by notice dated 30-06-2021.\u2019","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":325824,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/07\/05\/delhi-hc-quashes-reassessment-notice-issued-assessing-officer-mere-change-opinion\/","url_meta":{"origin":269311,"position":3},"title":"\u2018Two different conclusions drawn on same material\u2019; Delhi HC quashes reassessment notice issued by Assessing Officer on a mere change of opinion","author":"Editor","date":"July 5, 2024","format":false,"excerpt":"The Court observed that no new material has been found by the Revenue which would warrant reopening the assessment. A reading of the notices will crystallize the fact that it has been issued merely based on a change of opinion.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":332122,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/30\/assessing-officer-cannot-issue-reassessment-notice-under-section-148-on-mere-change-of-opinion-for-material-already-scrutinised-guj-hc\/","url_meta":{"origin":269311,"position":4},"title":"Can income-tax reassessment notice under S. 148 be issued on ‘change of opinion’ for material scrutinised in previous assessment? Gujarat HC answers","author":"Editor","date":"September 30, 2024","format":false,"excerpt":"Documents relating to proof of deduction under Section 54F of the Act; Bank statement showing payment for above deduction; Statement justifying sale consideration; Working of capital gain were all furnished by the assessee.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Gujarat High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Gujarat-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Gujarat-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Gujarat-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Gujarat-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":324182,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/12\/del-hc-quashes-reassessment-notice-for-assessment-year-2013-14-due-to-exceeding-statutory-time-limit-under-income-tax-act\/","url_meta":{"origin":269311,"position":5},"title":"Delhi High Court quashes reassessment notice for AY 2013-14 due to exceeding statutory time limit under Income Tax Act","author":"Editor","date":"June 12, 2024","format":false,"excerpt":"The Court quashed the notice of reassessment issued on 31-3-2023 as it surpassed the ten-year block as prescribed u\/S first provision to Section of 148(1) of the Income Tax Act, 1961.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/269311","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=269311"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/269311\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/268311"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=269311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=269311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=269311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}