https://www.taxtmi.com/caselaws?id=422268 The court quashed the order passed under Section 148A(d) and the notice issued under Section 148, directing the Assessing Officer to reconsider the objections raised by the assessee. The court emphasized the importance of the AO properly considering and addressing all objections in a meaningful manner, in accordance with the procedural requirements under Section 148A. The matter was remitted back to the AO for fresh consideration within three months, highlighting the necessity of strict adherence to procedural requirements to ensure a meaningful application of the law. en-us Mon, 02 May 2022 00:00:00 +0530 Thu, 12 May 2022 08:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422268 The court quashed the order passed under Section 148A(d) and the notice issued under Section 148, directing the Assessing Officer to reconsider the objections raised by the assessee. The court emphasized the importance of the AO properly considering and addressing all objections in a meaningful manner, in accordance with the procedural requirements under Section 148A. The matter was remitted back to the AO for fresh consideration within three months, highlighting the necessity of strict adherence to procedural requirements to ensure a meaningful application of the law. Case-Laws Income Tax Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422268