https://www.taxtmi.com/caselaws?id=429780 The HC held the second notice issued under s.148 during pendency of reassessment proceedings to be invalid, finding that no fresh notice may be issued while reassessment is subsisting. The court found the AO failed to dispose of the taxpayer's objections and violated principles of natural justice by supplying an adverse statement without affording a reasonable opportunity to respond. The impugned second s.148 notice and consequential notices dated 18 May 2022 and 23 May 2022 were quashed. en-us Thu, 27 Oct 2022 00:00:00 +0530 Tue, 18 Nov 2025 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429780 The HC held the second notice issued under s.148 during pendency of reassessment proceedings to be invalid, finding that no fresh notice may be issued while reassessment is subsisting. The court found the AO failed to dispose of the taxpayer's objections and violated principles of natural justice by supplying an adverse statement without affording a reasonable opportunity to respond. The impugned second s.148 notice and consequential notices dated 18 May 2022 and 23 May 2022 were quashed. Case-Laws Income Tax Thu, 27 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429780