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2022 (10) TMI 854 - HC - Income TaxReopening of assessment - validity of order passed u/s 148(A)(d) - as alleged that no reply had been furnished by the assessee pursuant to the notice issued under section 148A(b) - HELD THAT:- From the record, we do notice that there is acknowledgment of the fact that four documents were uploaded on the relevant portal on 6th April 2022, in regard to which no reference at all, had been made by the Assessing Officer in its order dated 16th April 2022. Without speculating as to what would be the result, if the AO had, in fact, considered the documents so uploaded, we are of the view that the documents in question ought to have been considered and its effect determined on the proceedings in question, which does not appear to have been done in the present case by the AO. We set aside the order dated 16th April 2022 passed under section 148A(d) as also notice under section 148 of the Act, dated 16th April 2022, and remand the matter to the AO for considering afresh the entire issue in the light of the documents submitted on 6th April 2022. Any further explanation which the petitioner might wish to render, may also be submitted within a period of two weeks. It would be open to the Assessing Officer then to pass the appropriate orders in accordance with law.
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