TMI BlogReopening of assessment u/s 147 - validity of the notice u/s 148A(b) - By not considering the reply of...Reopening of assessment u/s 147 - validity of the notice u/s 148A(b) - By not considering the reply of the Petitioner dated 31st March, 2022, the mandate of Section 148A(c) has been violated as it casts a duty on the Assessing Officer, by using the expression ‘shall’, to consider the reply of the Petitioner/assessee in response to notice under Section 148A(b) before making an order under Section 148A(d) of the Act. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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