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The HC quashed the impugned reopening assessments for AY 2016-17 and 2017-18, holding that respondent(s) failed to disclose reasons for reopening and issued final assessment orders without providing a draft assessment order, thereby violating principles of natural justice and established judicial precedent. For AY 2018-19, the HC quashed the order passed under s.148A(d) and the notice under s.148, finding denial of opportunity to seek adjournment and breach of s.148A(c). The matter is remitted to the AO to afford the petitioner an opportunity to file a reply to the s.148A(b) notice and thereafter pass a fresh s.148A(d) order in accordance with law, preferably within 12 weeks.
The HC quashed the impugned reopening assessments for AY 2016-17 and 2017-18, holding that respondent(s) failed to disclose reasons for reopening and issued final assessment orders without providing a draft assessment order, thereby violating principles of natural justice and established judicial precedent. For AY 2018-19, the HC quashed the order passed under s.148A(d) and the notice under s.148, finding denial of opportunity to seek adjournment and breach of s.148A(c). The matter is remitted to the AO to afford the petitioner an opportunity to file a reply to the s.148A(b) notice and thereafter pass a fresh s.148A(d) order in accordance with law, preferably within 12 weeks.
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