Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 350 - DELHI HIGH COURTValidity of Reopening of assessment - as argued no oral hearing was granted to the petitioner before passing the impugned order u/s 148A(d) - HELD THAT:- The affidavit filed by the respondents/revenue clearly states that no oral hearing was granted to the petitioner before passing the impugned order dated 30.03.2023 u/s 148A(d) - Having regard to the averments made in the aforementioned affidavit filed by the respondents/revenue, according to us, the best way forward would be to set aside the impugned order dated 30.03.2023 passed u/s 148A(d) and the consequent notice of even date i.e., 30.03.2023 issued u/s 148 of the Act, albeit with liberty to the AO to pass a fresh order after hearing the petitioner/assessee. Accordingly, the impugned order and the consequent notice of even date issued u/s 148 of the Act are set aside. Liberty is, however, given to the AO to pass a fresh order.
|