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2023 (9) TMI 488 - CALCUTTA HIGH COURTValidity of order u/s 148A(d) - violation of principle of natural justice - AO has relied on statements and documents relating to cash, loan and transactions which were never indicated and with regard to those transactions no show cause notices were issued and there are no indications in this regard in the annexure to the notice u/s 148A(b) - HELD THAT:- As respondent is not in a position to deny the aforesaid allegation that the relevant material relating to transactions, at any stage before passing the order under Section 148A(b) of the Act were supplied and furnished to the petitioner to enable the petitioner to meet the same. This writ petition is disposed of by setting aside the impugned order u/s 148A(d) and directing the petitioner to file reply/response to the aforesaid impugned order under Section 148A(d) by treating the allegations in the same as a show cause notice, within a period of four weeks from date and the assessing officer shall consider and dispose of the said reply/response to be filed within the time stipulated herein.
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