https://www.taxtmi.com/caselaws?id=432669 The High Court set aside the order under Section 148A(d) of the Income Tax Act, 1961, and the notice issued under Section 148 due to the failure to consider the petitioner's timely reply to the show cause notice. The Court emphasized the importance of procedural fairness and compliance with legal procedures in tax assessments, granting the petitioner the opportunity to resubmit their response for review by the Assessing Authority within 15 days. This decision highlighted the necessity for authorities to consider all relevant submissions before making decisions affecting taxpayers' rights and obligations. en-us Thu, 09 Jun 2022 00:00:00 +0530 Tue, 10 Jan 2023 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432669 The High Court set aside the order under Section 148A(d) of the Income Tax Act, 1961, and the notice issued under Section 148 due to the failure to consider the petitioner's timely reply to the show cause notice. The Court emphasized the importance of procedural fairness and compliance with legal procedures in tax assessments, granting the petitioner the opportunity to resubmit their response for review by the Assessing Authority within 15 days. This decision highlighted the necessity for authorities to consider all relevant submissions before making decisions affecting taxpayers' rights and obligations. Case-Laws Income Tax Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432669