https://www.taxtmi.com/caselaws?id=422632 The Court set aside the notice issued under Section 148 of the Income Tax Act for Assessment Year 2018-19, citing lack of independent inquiry by the Respondent and failure to consider detailed replies of the Petitioner-Company. The Assessing Officer was directed to issue a fresh reasoned order considering the submissions and evidence provided by the petitioner. The Court clarified that its decision did not address the merits of the controversy, preserving the rights and contentions of all parties for future proceedings. en-us Thu, 05 May 2022 00:00:00 +0530 Mon, 22 Aug 2022 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422632 The Court set aside the notice issued under Section 148 of the Income Tax Act for Assessment Year 2018-19, citing lack of independent inquiry by the Respondent and failure to consider detailed replies of the Petitioner-Company. The Assessing Officer was directed to issue a fresh reasoned order considering the submissions and evidence provided by the petitioner. The Court clarified that its decision did not address the merits of the controversy, preserving the rights and contentions of all parties for future proceedings. Case-Laws Income Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422632