https://www.taxtmi.com/caselaws?id=432670 The court set aside the order under Section 148A(d) and subsequent notice under Section 148 issued by the Revenue, directing a fresh hearing by the Assessing Officer. Emphasizing the need for proper consideration of the Petitioner's submissions, the court highlighted the importance of evaluating evidence fairly. The parties were instructed to proceed based on the digitally signed copy of the order, ensuring a fair opportunity for the Petitioner in the pending assessment proceedings. en-us Tue, 06 Dec 2022 00:00:00 +0530 Wed, 11 Jan 2023 08:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432670 The court set aside the order under Section 148A(d) and subsequent notice under Section 148 issued by the Revenue, directing a fresh hearing by the Assessing Officer. Emphasizing the need for proper consideration of the Petitioner's submissions, the court highlighted the importance of evaluating evidence fairly. The parties were instructed to proceed based on the digitally signed copy of the order, ensuring a fair opportunity for the Petitioner in the pending assessment proceedings. Case-Laws Income Tax Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432670