https://www.taxtmi.com/caselaws?id=431900 The court remanded the case due to the lack of clarity on whether the petitioner was granted the opportunity of being heard as required by law before the order was passed. The court set aside the order and accompanying notice under Section 148 of the Income Tax Act, directing a fresh consideration by respondent No.3 after affording the petitioner a proper opportunity of hearing. The petitioner was instructed to appear on a specified date without further notice. The writ petition was disposed of, emphasizing procedural fairness and adherence to statutory requirements in tax assessments. en-us Tue, 07 Jun 2022 00:00:00 +0530 Thu, 22 Dec 2022 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431900 The court remanded the case due to the lack of clarity on whether the petitioner was granted the opportunity of being heard as required by law before the order was passed. The court set aside the order and accompanying notice under Section 148 of the Income Tax Act, directing a fresh consideration by respondent No.3 after affording the petitioner a proper opportunity of hearing. The petitioner was instructed to appear on a specified date without further notice. The writ petition was disposed of, emphasizing procedural fairness and adherence to statutory requirements in tax assessments. Case-Laws Income Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431900