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2024 (2) TMI 160 - CHHATTISGARH HIGH COURTValidity of Reopening of assessment - non-supply of the relevant documents - denial of natural justice - HELD THAT:- From a perusal of the order passed u/s 148A (d) and subsequent notice issued u/s 148, it is quite vivid that all the relevant documents upon which the Assessing Officer relied on for reopening of the proceedings were supplied to the petitioner but the letter dated 19.10.2023 reflects that due to large file only some part of attachments of the notice was sent through ITBM software and some documents through postal service on 18.02.2023. Further, in response dated 02.03.2023, the petitioner has specifically stated that the relevant documents have not been supplied and further in the last para, the petitioner has categorically stated that cheque book and statement of Shri Deepak Nanjyani have not been supplied. Taking into consideration the flaws in the enquiry and non-supply of the relevant documents, this Court is of the opinion that the principle of natural justice has not been complied with in its full rigor and also the provisions of Section 148A have not been followed by the revenue, therefore, the order passed by the AO u/s 148 A (d) and notice issued u/s 148 are hereby set aside. Decided in favour of asessee.
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