Which of the following constitutes a violation of the 15-day period to reply?

Which of the following constitutes a violation of the 15-day period to reply?

• A. FAN issued before lapse of 15 days
• B. PAN served properly to taxpayer
• C. A complete tax return filed
• D. Taxpayer request for extension

Answer: (A)

The key idea is that there is a defined 15-day window for a taxpayer to respond after receiving a notice. That period must be observed to ensure the taxpayer has a fair chance to prepare and reply. Issuing a FAN before those 15 days have lapsed is premature—the notice is being sent too early and shortens or bypasses the required response time, violating the procedure. In contrast, serving the PAN correctly, filing a complete tax return, or a taxpayer requesting an extension are all consistent with proper process and do not constitute a violation of the 15-day rule.

The key idea is that there is a defined 15-day window for a taxpayer to respond after receiving a notice. That period must be observed to ensure the taxpayer has a fair chance to prepare and reply. Issuing a FAN before those 15 days have lapsed is premature—the notice is being sent too early and shortens or bypasses the required response time, violating the procedure. In contrast, serving the PAN correctly, filing a complete tax return, or a taxpayer requesting an extension are all consistent with proper process and do not constitute a violation of the 15-day rule.