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2022 (8) TMI 207 - HC - Income TaxRevision u/s 263 - Reopening of assessment u/s 147 - HELD THAT:- AO is directed to take up the assessment from the stage of issuance of show cause notice giving opportunity to the petitioner to make his objections and to produce documents enable him to make his reply, to access to the portal and thereafter, following the procedure by giving personal hearing or video conferencing and thereafter to conclude the assessment. Since the petitioner only prays for a remand, the assessment is set aside and remanded to the file of concerned respondent. The petitioner is granted four weeks time from date of issuance of this order, to file his reply to the proposals contained in the show cause notice, as well as the points raised in the impugned order, that shall also be read as a show cause notice and nothing more. The petitioner shall be heard thereafter and an order passed by the Assessing Authority taking note of the submissions of the assessee both written and oral as well as any supportive documents filed.
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