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2023 (1) TMI 95 - ANDHRA PRADESH HIGH COURTValidity of reopening of assessment - denial of principles of natural justice - non-supply of relevant material - Whether the impugned order u/s 148A(d) passed by the 2nd respondent is bad in law for non-supply of relevant material to the petitioner/assessee along with notice u/s 148A(b)? - HELD THAT:- As per Section 148A(b) reading there is an avowed object in it, as it is intended to provide an opportunity of being heard to the assessee before proceeding u/s 148. Issuance of show cause notice shall not be treated as a mere formality. It should be accompanied with the relevant material so as to put the concern assessee in notification as to the ground on which the assessing authority is proposing to proceed for re-assessment. If the assessee is deprived of the relevant material he will not be in a position to submit a comprehensive and befitting reply to the show cause notice. Therefore, non-supply of relevant material, as stated supra, would amount to denial of principles of natural justice. The writ petition is allowed and the impugned order dated 31.03.2022 passed by the Respondent No.2 under Section 148A(d) is set aside with a direction to the said authority to furnish the relevant material which prompted to initiate reassessment proceedings to the petitioner within two weeks from the date of receipt of copy of this order and thereupon the petitioner shall submit his reply along with relevant material to the said authority within two weeks from the date of receipt of the material and thereupon the 2nd respondent shall consider the reply and the material if any, submitted by the petitioner and after affording an opportunity of hearing to the petitioner, pass an appropriate order u/s 148A(d) of the IT Act.
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