https://www.taxtmi.com/caselaws?id=305926 The High Court found a violation of natural justice principles in the reopening of assessment under Section 148A(b) of the Income Tax Act for the assessment year 2018-2019. The appellant was not provided with complete information necessary to respond effectively, leading to a lack of fair opportunity. The Court directed the appellant to file objections with supporting documents within two weeks and instructed the assessing officer to consider the response and provide a personal hearing before passing fresh orders under Section 148A(d). The notice issued under Section 148 of the Act was deemed unenforceable until compliance with the Court's directives, ensuring due process. en-us Tue, 21 Jun 2022 00:00:00 +0530 Mon, 02 Jan 2023 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305926 The High Court found a violation of natural justice principles in the reopening of assessment under Section 148A(b) of the Income Tax Act for the assessment year 2018-2019. The appellant was not provided with complete information necessary to respond effectively, leading to a lack of fair opportunity. The Court directed the appellant to file objections with supporting documents within two weeks and instructed the assessing officer to consider the response and provide a personal hearing before passing fresh orders under Section 148A(d). The notice issued under Section 148 of the Act was deemed unenforceable until compliance with the Court's directives, ensuring due process. Case-Laws Income Tax Tue, 21 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305926