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2023 (7) TMI 283 - DELHI HIGH COURTValidity of reopening of assessment - misalignment in the allegation made in the notice issued u/s 148A(b) and the case related information details (CRID) - HELD THAT:- The core of the petitioner’s defense that the CRID which is appended to the notice issued u/s 148A(b) does not align with what is indicated in the body of the notice. This, on the face of it, appears to be correct. It appears that the CRID which has been furnished to the petitioner, along with the notice dated 23.05.2022, does not concern the petitioner. CRID in fact refers to one Mr Rahul Dureja, although we are told that the PAN referred to therein concerns the petitioner. Thus the best way forward would be to set aside the order issued u/s 148A(d).
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