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2023 (7) TMI 458 - HC - Income TaxReopening of assessment - validity of notice issued u/s 148A - proof of allegation of escapement of income - as argued allegation of “liability towards a single party was not incorporated in the show cause notice despite the fact that the same was well within the knowledge of respondent - HELD THAT:- It is not in dispute that the reply is silent on the fact that how the reply given by the petitioner was dealt with while passing the impugned order u/s 148A. It is also not in dispute that now on 01.05.2023, the verification report dated 18.06.2021 has been uploaded on the portal of DDIT, Rohtak. Further in the initial notice dated 24.03.2023 (P-1), it had not been reflected the amount received from M/s Dholagiri Enterprises. Thus, the petitioner has no occasion to file reply on that effect. Since the above verification report was never part of the impugned show cause notice and keeping in view the above mentioned judgments, the present petition is allowed and notice issued under Section 148A (d) (P-1) and impugned notice issued under Section 148 (P-4) are set aside.
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