https://www.taxtmi.com/caselaws?id=447580 The HC set aside the Assessment Order for the Assessment Year 2015-2016, finding it was passed without authority and barred by limitation. The court deemed the notice under Section 148 as issued under Section 148A, per the Finance Act, 2021. The Assessment Officer was directed to provide necessary documents within 30 days, allowing the petitioner to reply within two weeks. A new assessment/reassessment order is to be passed after considering the reply and providing a personal hearing. The Writ Petition was allowed, and the connected Miscellaneous Petition was closed. en-us Mon, 30 Oct 2023 00:00:00 +0530 Fri, 29 Dec 2023 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447580 The HC set aside the Assessment Order for the Assessment Year 2015-2016, finding it was passed without authority and barred by limitation. The court deemed the notice under Section 148 as issued under Section 148A, per the Finance Act, 2021. The Assessment Officer was directed to provide necessary documents within 30 days, allowing the petitioner to reply within two weeks. A new assessment/reassessment order is to be passed after considering the reply and providing a personal hearing. The Writ Petition was allowed, and the connected Miscellaneous Petition was closed. Case-Laws Income Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447580