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2022 (5) TMI 1106 - HC - Income TaxReopening of assessment u/s 147 - Validity of Order under clause (d) of Section 148A - non consideration of petitioner’s response to the initial notice - HELD THAT:- As the impugned order under clause (d) of Section 148A of the Act was issued on April 1, 2022 without taking the petitioner’s response to the initial notice into consideration. The same would be apparent from the penultimate paragraph of the impugned notice of April 1, 2022 which records that no reply was furnished by the assessee in response to the notice under Section 148A(b) of the Act. Since there appears to be an error apparent on the face of the impugned order passed under Section 148A(d) of the Act dated April 1, 2022 and the Department failed to consider the assessee’s written response that was received by the Department on March 30, 2022, the impugned order of April 1, 2022 cannot be sustained and the same is set aside. As a consequence, the notice under Section 148 of the Act also dated April 1, 2022 is quashed with liberty to the Department to issue a fresh notice in accordance with law, if the Department is so entitled. It will now be open to the Department to consider the matter afresh by taking into account the petitioning assessee’s response of March 30, 2022 before taking further steps in the matter in accordance with law.
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