https://www.taxtmi.com/highlights?id=63815 Reopening of assessment - Notice issued u/s 148A(b) - By not considering the reply of the Petitioner dated 31st March, 2022, the mandate of Section 148A(c) of the Act 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) of the Act before making an order under Section 148A(d) of the Act. - orders are quashed and the matter is remanded back to the Assessing Officer for a fresh determination. - HC en-us Wed, 01 Jun 2022 07:43:31 +0530 Wed, 01 Jun 2022 07:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63815 Reopening of assessment - Notice issued u/s 148A(b) - By not considering the reply of the Petitioner dated 31st March, 2022, the mandate of Section 148A(c) of the Act 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) of the Act before making an order under Section 148A(d) of the Act. - orders are quashed and the matter is remanded back to the Assessing Officer for a fresh determination. - HC Highlights Income Tax Wed, 01 Jun 2022 07:43:31 +0530 https://www.taxtmi.com/highlights?id=63815