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2022 (5) TMI 530 - HC - Income TaxReopening of assessment u/s 147 - Validity of order u/s 148A(d) - Petitioner states that despite the Petitioner having moved an application for extension of time and the portal being kept open for the said purpose, the submission filed by the assessee within the extended time was not taken into account by the Respondents - HELD THAT:- As stated petitioner has not placed on record either the Show Cause Notice or the correspondence exchanged with the Department. He, however, states that respondents have no objection if the Assessing Officer is directed to consider the reply/representation of the petitioner a copy of which has been placed at page 64 of the paper book. Consequently, the impugned order dated 25th March, 2022 as well as the notice dated 26th March, 2022 are set aside and the Assessing Officer is directed to pass a fresh raeasoned order in accordance with law within six weeks, after considering the reply/representation dated 26th March, 2022 placed at pages 64 and 65 of the paper book along with annexure enclosed therewith. With the aforesaid direction, the present writ petition and application stand disposed of.
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