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2023 (2) TMI 1021 - CALCUTTA HIGH COURTValidity of reopening of assessment - violation of principle of natural justice - non considering the objection filed by the petitioner against the notice under Section 148A(b) and also said order is in violation of principle of natural justice by not affording any opportunity of hearing to the petitioner in spite of specific request - HELD THAT:- Income Tax Authority is not in a position to contradict the aforesaid allegations of the petitioner. We set aside the aforesaid impugned order and all subsequent notices only on the ground of violation of principle of natural justice and the matter is remanded back to the Assessing Officer concerned to pass a fresh speaking order in accordance with law after giving an opportunity of hearing to the petitioner or his authorised representative within eight weeks from the date of communication of this order.
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