https://www.taxtmi.com/caselaws?id=442866 Order under Section 148A(d) was quashed by the HC because the assessing officer relied on statements and documents concerning cash, loans and other transactions that were neither specified in the annexure to the Section 148A(b) notice nor supplied to the taxpayer, amounting to a breach of the principle of natural justice; consequence: the HC set aside the impugned order, directed the taxpayer to treat those allegations as a show cause notice and file a response within four weeks, and directed the assessing officer to consider and dispose of that response within the stipulated time. en-us Mon, 26 Jun 2023 00:00:00 +0530 Wed, 11 Feb 2026 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442866 Order under Section 148A(d) was quashed by the HC because the assessing officer relied on statements and documents concerning cash, loans and other transactions that were neither specified in the annexure to the Section 148A(b) notice nor supplied to the taxpayer, amounting to a breach of the principle of natural justice; consequence: the HC set aside the impugned order, directed the taxpayer to treat those allegations as a show cause notice and file a response within four weeks, and directed the assessing officer to consider and dispose of that response within the stipulated time. Case-Laws Income Tax Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442866