https://www.taxtmi.com/caselaws?id=428990 The court set aside the order and remanded the matter back to the Assessing Officer for a fresh consideration under Section 148A(d) of the Income Tax Act, emphasizing the importance of proper entity identification and the right of parties to have their contentions addressed adequately. The Assessing Officer was directed to pass a reasoned order within eight weeks, with the liberty to conduct further inquiries if necessary, ensuring due process and fairness in tax assessments. en-us Thu, 15 Sep 2022 00:00:00 +0530 Sat, 15 Oct 2022 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428990 The court set aside the order and remanded the matter back to the Assessing Officer for a fresh consideration under Section 148A(d) of the Income Tax Act, emphasizing the importance of proper entity identification and the right of parties to have their contentions addressed adequately. The Assessing Officer was directed to pass a reasoned order within eight weeks, with the liberty to conduct further inquiries if necessary, ensuring due process and fairness in tax assessments. Case-Laws Income Tax Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428990