https://www.taxtmi.com/caselaws?id=310270 The Court set aside the order directing the appellants to file a representation regarding two PAN numbers, citing a previous non-speaking order under Section 148A(d) of the Income Tax Act, 1961. The Court remanded the matter to the assessing officer for fresh consideration, maintaining the direction for the representation submission. The assessing officer was instructed to conduct a personal hearing, review previous submissions, and issue a new order in compliance with the law. The consequential notice under Section 148 was also revoked, with no costs awarded, and parties were allowed to request a certified copy of the order. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sun, 15 Oct 2023 15:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310270 The Court set aside the order directing the appellants to file a representation regarding two PAN numbers, citing a previous non-speaking order under Section 148A(d) of the Income Tax Act, 1961. The Court remanded the matter to the assessing officer for fresh consideration, maintaining the direction for the representation submission. The assessing officer was instructed to conduct a personal hearing, review previous submissions, and issue a new order in compliance with the law. The consequential notice under Section 148 was also revoked, with no costs awarded, and parties were allowed to request a certified copy of the order. Case-Laws Income Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310270