Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 247 - HC - Income TaxReopening of assessment u/s 147 - notice u/s 148A against non-existent entity - As argued violation of principles of natural justice without taking into consideration the reply filed by the Petitioner - HELD THAT:- Revenue on instructions of the Assessing Officer admits that the Petitioner’s reply was not taken into consideration while passing the impugned order under Section 148A(d) Keeping in view the fact that the impugned order and notice have been issued without considering the reply filed by the Petitioner, this Court sets aside the impugned order passed under Section 148A(d) of the Act and the notice issued under Section 148 of the Act by the Respondent No.1both dated 4th April, 2022 for the Assessment Year 2018-19. The Assessing Officer is directed to pass a fresh reasoned order in accordance with law after considering the reply filed by the Petitioner within eight weeks.
|