https://www.taxtmi.com/caselaws?id=446967 HC quashed reassessment proceedings initiated under Section 148 issued on 09.06.2021. The revenue failed to follow mandatory procedure under Section 148A, which came into effect from 01.04.2021, requiring prior approval, show-cause notice, and opportunity of hearing before issuing Section 148 notice. The court held that non-compliance with Section 148A provisions violated natural justice principles, vitiating entire proceedings. Additionally, revenue failed to provide material and documents relied upon despite Supreme Court directions in Ashish Agarwal case. Matter remitted back to revenue authorities to treat existing notice as Section 148A notice and proceed afresh following proper procedure. en-us Thu, 15 Jun 2023 00:00:00 +0530 Wed, 13 Dec 2023 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446967 HC quashed reassessment proceedings initiated under Section 148 issued on 09.06.2021. The revenue failed to follow mandatory procedure under Section 148A, which came into effect from 01.04.2021, requiring prior approval, show-cause notice, and opportunity of hearing before issuing Section 148 notice. The court held that non-compliance with Section 148A provisions violated natural justice principles, vitiating entire proceedings. Additionally, revenue failed to provide material and documents relied upon despite Supreme Court directions in Ashish Agarwal case. Matter remitted back to revenue authorities to treat existing notice as Section 148A notice and proceed afresh following proper procedure. Case-Laws Income Tax Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446967