https://www.taxtmi.com/caselaws?id=439165 The court upheld the validity of the notice issued under Section 148A(b) of the Income Tax Act for Assessment Year 2019-20, despite referencing a Supreme Court decision. It directed the Assessing Officer (AO) to consider the petitioner's arguments and past assessments before making a decision. The court ordered a personal hearing for the petitioner's representative and emphasized the importance of consistency in assessment procedures for cases with similar reasons for reopening assessments. en-us Mon, 15 May 2023 00:00:00 +0530 Sat, 17 Jun 2023 08:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439165 The court upheld the validity of the notice issued under Section 148A(b) of the Income Tax Act for Assessment Year 2019-20, despite referencing a Supreme Court decision. It directed the Assessing Officer (AO) to consider the petitioner's arguments and past assessments before making a decision. The court ordered a personal hearing for the petitioner's representative and emphasized the importance of consistency in assessment procedures for cases with similar reasons for reopening assessments. Case-Laws Income Tax Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439165