https://www.taxtmi.com/caselaws?id=439560 The court upheld the validity of the notice issued under Section 148A(b) of the Income Tax Act, 1961, stating it was issued under the new regime. The court directed the Assessing Officer to consider the record of earlier assessment years for consistency in assessment and ordered a thorough assessment process with a personal hearing for the petitioner's representative to address concerns, closing the pending application. en-us Fri, 26 May 2023 00:00:00 +0530 Tue, 27 Jun 2023 08:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439560 The court upheld the validity of the notice issued under Section 148A(b) of the Income Tax Act, 1961, stating it was issued under the new regime. The court directed the Assessing Officer to consider the record of earlier assessment years for consistency in assessment and ordered a thorough assessment process with a personal hearing for the petitioner's representative to address concerns, closing the pending application. Case-Laws Income Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439560