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2023 (1) TMI 416 - HC - Income TaxReopening of assessment u/s 147 - Denial of natural justice - As brought to the notice of this Court that the assessee had filed a reply to the show cause notice and the impugned order has been passed without considering the same and subsequent to passing of the impugned order, the notice u/s 148 to the writ petition has been issued to the petitioner - HELD THAT:- On the ground that the impugned order has been passed without considering the reply of the petitioner, the same is liable to be set aside and consequently, the notice issued under Section 148 of the Income Tax Act, 1961 also requires to be set aside. The order of the AO passed u/s 148A(d) to the writ petition is hereby set aside. Consequently, the notice issued under Section 148 to the writ petition is also set aside. The petitioner is permitted to resubmit his reply dated 23.03.2022 to the Assessing Authority within a period of 15 days from today.
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