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2023 (3) TMI 321 - HC - Income TaxReopening of assessment u/s 147 - Validity of order passed u/s 148A(d) - in the order passed u/s 148A(d), the only contention of the Petitioner that was noted was that the Petitioner had not been supplied with the sale deed along with the show cause notice - HELD THAT:- AO has no objection if the order passed under Section 148A(d) of the Act as well as the notice issued u/s 148 of the Act are set aside. He assures and undertakes to this Court that the sale deed as well as the other relevant information/material shall be furnished to the Petitioner within two weeks. Keeping in view the aforesaid, the present writ petition is allowed and the impugned order passed under Section 148A(d) of the Act as well as the notice issued u/s 148 of the Act, are set aside. Respondents are directed to supply the relevant information/material to the Petitioner including a copy of the sale deed within two weeks. The Assessing Officer is directed to decide the matter afresh and pass a reasoned order u/s 148A(d) of the Act within four weeks thereafter.
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