https://www.taxtmi.com/caselaws?id=435028 The High Court set aside the order and notice issued under Section 148A(d) and 148 of the Income Tax Act for AY 2017-18. The court directed a fresh assessment, emphasizing the unsatisfactory handling of the petitioner's response by the Assessing Officer. The petitioner had provided evidence of payment of statutory liabilities, which the AO failed to adequately consider. Parties were instructed to act based on the court's order, with pending applications deemed disposed of. en-us Fri, 17 Feb 2023 00:00:00 +0530 Fri, 10 Mar 2023 08:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435028 The High Court set aside the order and notice issued under Section 148A(d) and 148 of the Income Tax Act for AY 2017-18. The court directed a fresh assessment, emphasizing the unsatisfactory handling of the petitioner's response by the Assessing Officer. The petitioner had provided evidence of payment of statutory liabilities, which the AO failed to adequately consider. Parties were instructed to act based on the court's order, with pending applications deemed disposed of. Case-Laws Income Tax Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435028