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2022 (9) TMI 1394 - HC - Income TaxReopening of assessment u/s 147 - validity of order passed u/s 148A(d) - Petitioner had filed detailed submission on three occasions which were not considered by the Respondent before passing the impugned order - HELD THAT:- A perusal of the paper book reveals that the Petitioner’s responses dated 16th July, 2022 and 18th July, 2022 have not been considered by the Assessing Officer while passing the impugned order under Section 148A(d) of the Act. This Court in Fena Pvt. Ltd. [2022 (5) TMI 892 - DELHI HIGH COURT] quashed the order passed under Section 148A(d) of the Act in similar circumstances i.e. where Assessing Officer had not taken into consideration the replies along with the documents/evidences filed by the assessee before passing the order under Section 148A(d) of the Act. Consequently, the impugned order passed u/s 148A(d) of the Act as well as the notice issued under Section 148 of the Act, both dated 21st July, 2022 are set aside and the matter is remanded back to the AO for a fresh decision to be given in accordance with law within eight weeks.
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