https://www.taxtmi.com/caselaws?id=439046 The court set aside the order under Section 148 of the Income Tax Act as it did not consider the detailed replies provided by the petitioner, directing the Authority to reconsider the responses. Similarly, the order under Section 148A(d) was also set aside due to discrepancies between the petitioner's submissions and the order, with instructions to reassess the replies. The show cause notice was effectively rejected as a result of these decisions, and the case was disposed of with directions to address the petitioner's contentions in the fresh orders, leaving all issues open for further review. en-us Wed, 24 May 2023 00:00:00 +0530 Thu, 15 Jun 2023 08:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439046 The court set aside the order under Section 148 of the Income Tax Act as it did not consider the detailed replies provided by the petitioner, directing the Authority to reconsider the responses. Similarly, the order under Section 148A(d) was also set aside due to discrepancies between the petitioner's submissions and the order, with instructions to reassess the replies. The show cause notice was effectively rejected as a result of these decisions, and the case was disposed of with directions to address the petitioner's contentions in the fresh orders, leaving all issues open for further review. Case-Laws Income Tax Wed, 24 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439046