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2022 (8) TMI 250 - DELHI HIGH COURTReopening of assessment u/s 147 - Validity of order u/s 148A(d) and notice u/s 148 - HELD THAT:- As this Court finds that if the averments in the writ petition are true and correct, then the scrutiny assessment of VSFPL had concluded even prior to the issuance of the notice u/s 148A(d) of the Act to the Petitioner. It is strange that the said information was not reported by the VFSPL’s Assessing Officer to the Petitioner’s Assessing Officer. In any event, to cut the controversy short, the impugned order passed under Section 148A(d) and the notice issued under Section 148 both dated 6th April 2022 are set aside and the AO is directed to pass a fresh order within four weeks u/s 148A(d) after considering the averments & documents placed on record in the present writ petition and the scrutiny assessment order passed in the case of VFSPL as well as the fact that VFSPL had furnished the PAN/GSTIN details in response to the notice issued under Section 142(1).
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