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2022 (11) TMI 1441 - HC - Income TaxValidity or reassessment order u/s 148A(d) passed without considering the reply filed by the assessee - Petitioner further states that the impugned notice u/s 148 has been issued beyond the limitation period of six years stipulated in erstwhile Section 149 and the additional timeline prescribed under The Taxation and Other Laws Act, 2020 i.e., till 31st March, 2021 - HELD THAT:- As revenue states that as the impugned order has been passed without considering the reply dated 1st June, 2022, he has no objection if the impugned order u/s 148A(d) and notice u/s 148 both dated 18th July, 2022 are set aside and the matter is remanded back for a fresh decision by the AO. He, however, prays that the petitioner should file a copy of its reply before the Jurisdictional Assessing Officer ("JAO") being Ward 72(1), Delhi instead of Ward 70(1), Delhi. The argument that the notice under Section 148A(b) has been issued beyond limitation has already been rejected by this Court in Touchstone Holdings Pvt. Ltd. Vs. Income Tax Officer, Ward 25(3), Delhi and Ors [2022 (9) TMI 892 - DELHI HIGH COURT] Keeping in view the aforesaid, the impugned order u/s 148A(d) of the Act and notice under Section 148 of the Act are set aside and the matter is remanded back to the AO for a fresh decision. AO is directed to consider the replies dated 1st June, 2022 and 2nd June, 2022 filed by the petitioner.
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