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2022 (10) TMI 2 - HC - Income TaxReopening of assessment u/s 147 - validity of order passed u/s 148A(d) - violation of principles of natural justice or in contrary to any provision of law or is a non-speaking order or there is any procedural irregularity in passing the aforesaid impugned order - HELD THAT:- AO has passed a detailed order after issuing formal notice u/s 148A(b) of the Act. Thereafter petitioner was given opportunity to file response to the same. Petitioner had filed response to the same which was taken into consideration by the respondent assessing officer but petitioner is not satisfied with the reasoning given and conclusion arrived at by the respondent assessing officer in rejecting the response of the petitioner to the notice u/s 148A(b) of the Act. In view of discussion made above and in addition that mere passing an order under Section 148A(d) of the Act is not an assessment order or demand itself and petitioner will still have ample opportunity and scope in the proceeding after issuance of notice under Section 148 to make out a case of dropping of Section 147 proceeding of the Act. We are not inclined to entertain this writ petition and accordingly the writ petition as dismissed.
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