https://www.taxtmi.com/caselaws?id=433414 The Madras HC quashed an order under Section 148A and consequential notice under Section 148 for reopening assessment. The revenue authorities issued the order with wrong name and PAN number, failed to consider petitioner's reply dated 24.03.2022 received before passing the impugned order, and violated principles of natural justice through non-application of mind. The court found the petitioner categorically denied ownership of the subject property in his reply. Matter remanded to revenue authorities for fresh consideration on merits, allowing petitioner opportunity to file additional reply. en-us Thu, 19 Jan 2023 00:00:00 +0530 Mon, 20 Jan 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433414 The Madras HC quashed an order under Section 148A and consequential notice under Section 148 for reopening assessment. The revenue authorities issued the order with wrong name and PAN number, failed to consider petitioner's reply dated 24.03.2022 received before passing the impugned order, and violated principles of natural justice through non-application of mind. The court found the petitioner categorically denied ownership of the subject property in his reply. Matter remanded to revenue authorities for fresh consideration on merits, allowing petitioner opportunity to file additional reply. Case-Laws Income Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433414