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2022 (11) TMI 1025 - DELHI HIGH COURTReopening of assessment u/s 147 - Validity of impugned order passed u/s 148A(d) conducted proceedings on deactivated PAN - assessee had filed no response on the merits of the case and hence determined as income having escaped assessment in the form of stock / bills of entry for import - HELD THAT:- This Court is of the view that interest of justice would be served if the petitioner is given an opportunity to file a supplementary reply to the notice issued under Section 148A(b) of the Act. Consequently, the impugned order passed under Section 148A(d) of the Act and the notice issued under Section 148 of the Act, both dated 26th July, 2022 for the Assessment Year 2017-18 are set aside and the petitioner is directed to file a supplementary reply to the notice issued under Section 148A(b) of the Act within four weeks. The Assessing Officer shall pass a fresh order under Section 148A(d) within eight weeks thereafter in accordance with law.
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