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2023 (1) TMI 417 - HC - Income TaxReopening of assessment u/s 147 - notice issued u/s 148A(b) states that the Petitioner had engaged in bogus sales transaction - allegation of non-application of mind while passing the order u/s 148 A (d) - HELD THAT:- A perusal of the order passed u/s 148A(d) shows that the Respondent/Revenue have completely ignored the response of the Petitioner and have instead simply stated that the evidences had not been filed. We are in agreement with the Counsel for the Petitioner. Clearly, there has been non-application of mind while passing the order under Section 148 A (d) of the Act. Having regard to the fact that the reply filed had not been considered, the impugned order and the notice issued under Section 148 of the Act of even date,i.e.,23.07.2022 are set aside. The matter is remitted to the Assessing Officer for a de novo hearing.
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