https://www.taxtmi.com/caselaws?id=446598 The court directed the respondents to consider the petitioner's reply dated 23.04.2023 before issuing any further intimation regarding the double disallowance and processing of refunds. The court emphasized compliance with Section 143(1) of the Act, which requires consideration of the petitioner's response before finalizing assessments. It mandated that the Faceless Assessment Officer provide a hearing opportunity during scrutiny assessment. The writ petition was disposed of with these instructions, ensuring the petitioner's reply is addressed, and no costs were imposed. en-us Fri, 10 Nov 2023 00:00:00 +0530 Mon, 13 Jan 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446598 The court directed the respondents to consider the petitioner's reply dated 23.04.2023 before issuing any further intimation regarding the double disallowance and processing of refunds. The court emphasized compliance with Section 143(1) of the Act, which requires consideration of the petitioner's response before finalizing assessments. It mandated that the Faceless Assessment Officer provide a hearing opportunity during scrutiny assessment. The writ petition was disposed of with these instructions, ensuring the petitioner's reply is addressed, and no costs were imposed. Case-Laws Income Tax Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446598