https://www.taxtmi.com/caselaws?id=438310 The appeal was allowed, setting aside the order under Section 148A(d) of the Income Tax Act, 1961. The Court found a violation of principles of natural justice in the decision-making process as the source of information for reopening proceedings was not disclosed to the assessee. The assessment order was also set aside, directing the assessee to submit a comprehensive reply with supporting documents. The Assessing Officer was instructed to redo the process, provide relevant documents, and allow a personal hearing to the authorized representative of the assessee. No costs were awarded, and urgent certified copies of the order were to be provided upon compliance with legal formalities. en-us Fri, 12 May 2023 00:00:00 +0530 Wed, 16 Aug 2023 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438310 The appeal was allowed, setting aside the order under Section 148A(d) of the Income Tax Act, 1961. The Court found a violation of principles of natural justice in the decision-making process as the source of information for reopening proceedings was not disclosed to the assessee. The assessment order was also set aside, directing the assessee to submit a comprehensive reply with supporting documents. The Assessing Officer was instructed to redo the process, provide relevant documents, and allow a personal hearing to the authorized representative of the assessee. No costs were awarded, and urgent certified copies of the order were to be provided upon compliance with legal formalities. Case-Laws Income Tax Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438310