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2022 (12) TMI 82 - HC - Income TaxReopening of assessment u/s 147 - non considering objection to the notice u/s 148A(b) - violation of principle of natural justice by not taking into consideration the petitioners’ objection to the notice u/s 148A(b) which was filed within the time asked for by AO - HELD THAT:- Considering the facts and circumstances of this case as appears from record and in the interest of justice and taking into consideration the principle of observation of natural justice the aforesaid impugned order u/s 148A(d) is set aside and the matter is remanded back to the assessing officer to pass a fresh speaking order in accordance with law after giving an opportunity of hearing to the petitioner or its authorized representatives within a period of eight weeks from the date of communication of this order.
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