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2023 (6) TMI 525 - GUJARAT HIGH COURTReopening of assessment - assessee had not responded to the notice u/s. 148A(b) - application seeking adjournment by the petitioner to file reply to the notice u/s 148A(b) made by assessee - Non availing the opportunity to defend its case to the petitioner - petitioner had submitted its request and the portal had received it, however, for some technical snag, its confirmation was not found and because of that reason, the petitioner remained deprived any further time to file reply, though requested for as above - HELD THAT:- There is no gainsaying that the impugned order and the notice passed under section 148A(d) and 148 of the Act respectively, 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. It was some technical snag on the portal, which deprived the petitioner of such opportunity. The 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 dated 21.3.2022 under section 140A(b) of the Act.
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