https://www.taxtmi.com/caselaws?id=441788 The High Court set aside the notices and order related to a challenge under Section 148 of the Income Tax Act, 1961, for Assessment Year 2014-2015, due to lack of supporting material and failure to provide relevant information to the petitioner. The court emphasized the importance of transparency and the right of the assessee to be informed and heard during income tax proceedings, highlighting the Assessing Officer's duty to provide necessary documents and conduct assessments fairly. The decision allows for a fresh assessment with the requirement of furnishing relevant information to the petitioner and granting a personal hearing. en-us Fri, 27 Jan 2023 00:00:00 +0530 Thu, 17 Aug 2023 07:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441788 The High Court set aside the notices and order related to a challenge under Section 148 of the Income Tax Act, 1961, for Assessment Year 2014-2015, due to lack of supporting material and failure to provide relevant information to the petitioner. The court emphasized the importance of transparency and the right of the assessee to be informed and heard during income tax proceedings, highlighting the Assessing Officer's duty to provide necessary documents and conduct assessments fairly. The decision allows for a fresh assessment with the requirement of furnishing relevant information to the petitioner and granting a personal hearing. Case-Laws Income Tax Fri, 27 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441788