https://www.taxtmi.com/caselaws?id=311063 The HC quashed the show cause notice and order issued under sections 148A(b) and 148A(d) of the Income Tax Act, 1961, due to inadequate response time and procedural haste. It referenced a Delhi HC decision underscoring the need for procedural fairness. The court set aside the Deputy/Assistant Commissioner's order and mandated a fresh notice within 15 days, requiring the petitioner's cooperation. The officer must pass an order within two months. The petition and related applications were disposed of, emphasizing adherence to due process and natural justice principles. en-us Tue, 21 Jun 2022 00:00:00 +0530 Tue, 05 Dec 2023 21:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311063 The HC quashed the show cause notice and order issued under sections 148A(b) and 148A(d) of the Income Tax Act, 1961, due to inadequate response time and procedural haste. It referenced a Delhi HC decision underscoring the need for procedural fairness. The court set aside the Deputy/Assistant Commissioner's order and mandated a fresh notice within 15 days, requiring the petitioner's cooperation. The officer must pass an order within two months. The petition and related applications were disposed of, emphasizing adherence to due process and natural justice principles. Case-Laws Income Tax Tue, 21 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311063