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2023 (6) TMI 131 - HC - Income TaxReopening of assessment u/s 147 - notice issued u/s 148A(b) - non availing the opportunity to defend its case to the petitioner - HELD THAT:- There is no gainsaying that the impugned order and the notice passed u/s 148A(d) and 148 remain without availing the opportunity to defend its case to the petitioner. There was an evident breach of principles of natural justice. Observance of natural justice is essential part of quasi judicial process. When the provisions of section 148A themselves provide expressly for giving opportunity of hearing to the assessee, it was indispensable for the department to extend the reasonable opportunity to the petitioner to respond to the notice to put forth his case. As some technical snag on the portal, which deprived the petitioner of such opportunity. Petitioner deserves to be given due opportunity. The impugned order passed u/s 148A(d) and notice of even date passed u/s 148 are hereby set aside only on the ground that the petitioner was deprived of opportunity pursuant to notice u/s 140A(b) of the Act. The proceedings are remanded to the competent authority of the respondent.The competent authority of the respondents shall grant opportunity to the petitioner to file its reply to notice issued by the AO u/s 148A(b) in respect of Assessment Year 2018- 2019 allowing the petitioner two weeks time to respond. Reasonable opportunity shall be given to the petitioner.
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