Page 62 - Knowledge Network Transform
P. 62
Had this been the intention of the
Legislature, they would have, in their wisdom,
drafted the clause in the manner to read as
'conduct any enquiry, if so considered
necessary or required by the Assessing
Officer', which is not the reality. If the nature
of information with the Assessing Officer is
such that in respect of such information,
conduction of some enquiry is required then,
the assessing officer is duty bound to conduct
such enquiry. Further, the outcome of such
enquiry is also required to be communicated
to the assessee in the notice issued under s.
148A(b).
Whether any prior approval As per clause (a) of section 148A, before
of specified authority has conducting any enquiry, prior approval of
been obtained before specified authority as prescribed under s. 151
conducting enquiry under of the Act is manifested. One should take a
clause (a) to section 148A? note that an assessing officer is not required
to take prior approval before issuance of
notice under clause (b) of section 148A (w.e.f.
1-4-2022), but, before conducting any inquiry
under clause (a), the assessing officer is
compulsorily required to obtain prior
approval of the specified authority.
Whether minimum time As per clause (b) of section 148A, an assessing
limit of seven days has officer is required to provide an opportunity of
been given to the assessee being heard to the assessee, by serving upon
for making his reply in him a notice to show cause within a minimum
response to notice issued period of seven days up to thirty days, from the
under clause (b) to section date of issuance of the notice, or such time, as
148A? may be extended by the assessing officer on
the basis of an application made by the
assessee. Thus, in non-adjournment cases, the
assessing officer is required to give a time
bracket of 7 to 30 days from the date of
issuance of the notice to the assessee to
furnish his reply in response to notice issued
under s. 148A(b). For the purpose of
computing the minimum number of seven
days, the date on which the notice is issued is
to be excluded.
60 It is our choices that show what we truly are, far more than our abilities.
