https://www.taxtmi.com/highlights?id=74286 Reopening of assessment - validity of order passed u/s 148A(d) - As noted that the assessee had repeatedly sought for adjournments which would show that the assessee attempted to drag the matter fully knowing well that the assessment will be time barred. - In terms of Clause (c) of Section 148A, the assessing officer has to consider the reply of the assessee in response to the notice issued under Clause (b). We find from the order dated 07.05.2023 passed under Section 148A(d) of the Act that the assessing officer has considered reply/replies furnished by the assessee in response to the notice issued - The stipulation under Clause (d) has been complied with by the AO - HC en-us Fri, 19 Jan 2024 08:51:34 +0530 Fri, 19 Jan 2024 08:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74286 Reopening of assessment - validity of order passed u/s 148A(d) - As noted that the assessee had repeatedly sought for adjournments which would show that the assessee attempted to drag the matter fully knowing well that the assessment will be time barred. - In terms of Clause (c) of Section 148A, the assessing officer has to consider the reply of the assessee in response to the notice issued under Clause (b). We find from the order dated 07.05.2023 passed under Section 148A(d) of the Act that the assessing officer has considered reply/replies furnished by the assessee in response to the notice issued - The stipulation under Clause (d) has been complied with by the AO - HC Highlights Income Tax Fri, 19 Jan 2024 08:51:34 +0530 https://www.taxtmi.com/highlights?id=74286