https://www.taxtmi.com/caselaws?id=435178 The court allowed the petition, quashing the impugned order and notice issued under Section 148 of the Income Tax Act, 1961. The court found that the reassessment proceedings were unsustainable due to the violation of the procedure prescribed under Section 148A(b) of the Act, as the revenue failed to provide the requisite material to the Petitioner. The Petitioner's arguments regarding the violation of natural justice principles were upheld, and the court directed the revenue to proceed from the stage of the notice under Section 148A(b) by supplying the necessary material. en-us Mon, 13 Mar 2023 00:00:00 +0530 Thu, 30 Apr 2026 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435178 The court allowed the petition, quashing the impugned order and notice issued under Section 148 of the Income Tax Act, 1961. The court found that the reassessment proceedings were unsustainable due to the violation of the procedure prescribed under Section 148A(b) of the Act, as the revenue failed to provide the requisite material to the Petitioner. The Petitioner's arguments regarding the violation of natural justice principles were upheld, and the court directed the revenue to proceed from the stage of the notice under Section 148A(b) by supplying the necessary material. Case-Laws Income Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435178