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2023 (6) TMI 620 - KARNATAKA HIGH COURTReopening of assessment - correctness of the order passed u/s 148 along with the impugned order passed u/s 148A(d) - Order at Annexure-A does not reflect consideration of the replies made by the petitioner pursuant to the show cause notice - HELD THAT:- Perused the impugned order passed u/s 148A(d) and the reasons clearly no consideration of the replies at Annexures G and J. The impugned order is passed stating that there are no details furnished with regard to source of remittances and purchases. A bare perusal of the table which is a part of the reply at Annexure 'G' would indicate otherwise. There is a case made out for reconsideration of the order under Section 148A(d) of the Act at Annexure-A. Accordingly, the order at Annexure-A is set aside with a direction to the Authority to reconsider the replies at Annexures G and J and advert to the same while passing fresh orders under Section 148A(d) of the Act. The petition is disposed off. The impugned order at Annexure-A is set aside subject to the directions as made out.
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