https://www.taxtmi.com/caselaws?id=426453 The court quashed the orders under Section 148A(d) and Section 154 of the Income Tax Act, 1961, along with a notice under Section 148, due to arbitrary decision-making and non-consideration of the petitioner's reply. Emphasizing the importance of natural justice principles, the court criticized the authorities for their actions and directed them to rectify system deficiencies and ensure officer accountability. The respondents were granted the opportunity to pass a fresh order under Section 148A(d) after providing a fair hearing to the petitioner, with costs imposed on them to be paid to the petitioner within a specified timeframe. en-us Wed, 03 Aug 2022 00:00:00 +0530 Mon, 10 Oct 2022 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426453 The court quashed the orders under Section 148A(d) and Section 154 of the Income Tax Act, 1961, along with a notice under Section 148, due to arbitrary decision-making and non-consideration of the petitioner's reply. Emphasizing the importance of natural justice principles, the court criticized the authorities for their actions and directed them to rectify system deficiencies and ensure officer accountability. The respondents were granted the opportunity to pass a fresh order under Section 148A(d) after providing a fair hearing to the petitioner, with costs imposed on them to be paid to the petitioner within a specified timeframe. Case-Laws Income Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426453