2023 (8) TMI 1579 - HC - Income Tax

Validity of reopening of assessment - difficulty in filing the response - petitioner expressed in its communication that it had been served with the notice dated 30.03.2023 only on 14.04.2023 and therefore there was no way that the petitioner could file response by 10.04.2023 - HELD THAT - This aspect of the matter was not taken into account by the Assessing Officer (AO) while passing the order under Section 148A(d) of the Act. According to us the best way forward would be to set aside the impugned order dated 17.04.2023 passed u/s 148A(d) with liberty to the AO to pass a fresh order. It is ordered accordingly. AO will pass a fresh order after considering the reply which the petitioner has furnished on merits via communication dated 18.04.2023. AO will also accord personal hearing to the authorized representative of the petitioner. For this purpose a notice will be issued to the petitioner setting out the date and time of hearing.

Summary

The High Court allowed the petitioner's application seeking interim relief, issued notice to respondents, set aside the assessment order dated 17.04.2023, and directed the Assessing Officer to pass a fresh order after considering the petitioner's reply and providing a personal hearing. The writ petition was disposed of accordingly.