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2023 (5) TMI 845 - DELHI HIGH COURTReopening of assessment - validity of notice issued u/s 148A(b) and order passed u/s 148A(d) - Assessee seeking accommodation - principal allegation against the petitioner is that he has failed to disclose the entire sale consideration concerning the subject properties - HELD THAT:- A show cause notice was issued on 17.02.2023, which required a response to be filed by 23.02.2023. The petitioner, evidently, made a request for accommodation on 23.02.2023 to seek time up until 07.03.2023. We are told that the reason given for seeking accommodation was that the petitioner had to gather the material relevant for his defence. It appears that without dealing with the request for accommodation, the AO passed the impugned assessment order dated 03.03.2023. Clearly, the petitioner was not heard in support of his stand. There is, therefore, if nothing else, a breach of principles of natural justice, as the AO, without dealing with the request for accommodation, proceeded to pass the impugned assessment order dated 03.03.2023. On this singular ground, we are inclined to set aside the impugned assessment order dated 03.03.2023 and the order passed under Section 148A(d) - consequential notice issued under Section 148 of the Act shall also collapse.
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