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2023 (1) TMI 834 - HC - Income TaxReopening of assessment u/s 147 - No reply to Show Cause Notice issued under clause (b) of Section 148A - As the husband of the petitioner had expired necessary notices were issued to the petitioner herein, who is his wife - as contended by the petitioner that the said notices have not been served on her physically as the notices were sent on e- mail and the petitioner being not computer literate was not in a position to open the same and see it and she did not realize about the mails at all. Consequently, she was not in a position to reply to the Show Cause Notice issued under clause (b) of Section 148A - HELD THAT:- Admittedly, petitioner has not been heard. It is contended that she could not access the notice sent by the authorities. Learned counsel for the respondent is not in a position to dispute the said fact. Under the peculiar facts and circumstances, without making it a precedent, interest of justice would be served if petitioner would be given an opportunity to reply to the show cause notice issued by the respondents. The impugned order under clause (d) of Section 148A is hereby set aside.Consequently, the notice issued under Section 148 is set aside. Petitioner is granted 15 days time from today to file necessary reply to the notice issued under clause (b) of Section 148A to the writ petition.
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