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2024 (1) TMI 1190 - GUJARAT HIGH COURTReopening of assessment u/s 147 - validity of order u/s 148A(d) without granting time to the petitioner to file reply to the notice under Section 148A(b) of the Act - HELD THAT:- Petitioner was not provided an opportunity of hearing and the matter may be remanded back to the respondent-AO so as to enable the petitioner to file a reply to the notice u/s 148A(b) because keeping this matter pending before Hon’ble Court would delay the assessment proceedings, if required to be re-opened after considering the reply of the petitioner and giving opportunity of hearing to the petitioner. Considering the above submissions, the impugned notices issued u/s 148A(b) and 148 respectively of the Act as well as the order passed u/s 148A(d) of the Act are hereby quashed and set aside remanding the matter back to the respondent-Assessing Officer so as to grant an opportunity of hearing to the petitioner to file a reply as provided u/s 148A(b).
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