https://www.taxtmi.com/caselaws?id=423314 Section 148A(d) reassessment proceedings were set aside where the petitioner alleged improper service of the show cause notice, denial of an effective opportunity to reply, and non-application of mind. The respondents ed that no reply opportunity had been afforded and did not oppose remand. The Delhi High Court therefore quashed the impugned order under section 148A(d) and the consequential notice under section 148, granted liberty to file an additional reply, and directed the Assessing Officer to pass a fresh reasoned order in accordance with law after giving the petitioner an opportunity to respond. en-us Wed, 01 Jun 2022 00:00:00 +0530 Fri, 03 Jun 2022 13:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423314 Section 148A(d) reassessment proceedings were set aside where the petitioner alleged improper service of the show cause notice, denial of an effective opportunity to reply, and non-application of mind. The respondents ed that no reply opportunity had been afforded and did not oppose remand. The Delhi High Court therefore quashed the impugned order under section 148A(d) and the consequential notice under section 148, granted liberty to file an additional reply, and directed the Assessing Officer to pass a fresh reasoned order in accordance with law after giving the petitioner an opportunity to respond. Case-Laws Income Tax Wed, 01 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423314