Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 1017 - KARNATAKA HIGH COURTReopening of assessment u/s 147 - validity of order as passed u/s 148A - As contended by the petitioner that it was not given an opportunity of hearing as contemplated under Section 148A(b) before passing the impugned order under clause (d) of Section 148A - HELD THAT:- Though the impugned order at Annexure – D records that an opportunity of being heard as per provision of Section 148A(b) of Income Tax Act was provided to the assessee with a prior approval by the competitive authority, the advocate appearing for the respondents is not in a position to state whether the said opportunity was granted or not and there is no material on record to show as to an opportunity of being heard is granted to the petitioner, which is mandatory as per Section 148A(b) of the Act before passing of the impugned order under Section 148A(d) of the Income Tax Act, 1961. Under the circumstances, this is a matter which deserves to be remanded on the short question of petitioner not being given an opportunity of being heard. Hence order under Section 148A(d) and Notice u/s 148 is set aside. - Decided in favour of assessee.
|