https://www.taxtmi.com/caselaws?id=434454 The court set aside the impugned order and notices in a case challenging a notice under Section 148A(b) of the Income Tax Act, 1961, due to discrepancies in the amount mentioned and lack of application of mind by the Assessing Officer (AO). The AO was directed to provide a fair opportunity of hearing to the petitioner and furnish relevant material before proceeding further, emphasizing the importance of accurate income figures to avoid legal hurdles. The judgment aimed to ensure a lawful assessment process and rectify the errors identified in the initial proceedings. en-us Fri, 27 Jan 2023 00:00:00 +0530 Fri, 24 Feb 2023 09:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434454 The court set aside the impugned order and notices in a case challenging a notice under Section 148A(b) of the Income Tax Act, 1961, due to discrepancies in the amount mentioned and lack of application of mind by the Assessing Officer (AO). The AO was directed to provide a fair opportunity of hearing to the petitioner and furnish relevant material before proceeding further, emphasizing the importance of accurate income figures to avoid legal hurdles. The judgment aimed to ensure a lawful assessment process and rectify the errors identified in the initial proceedings. Case-Laws Income Tax Fri, 27 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434454