https://www.taxtmi.com/caselaws?id=449247 The appeal contested the validity of an order under Section 148A(d) and a final assessment order under Section 147 for the 2018-2019 assessment year. The Court found the order dated 18.04.2022 deficient due to inadequate reasoning for reopening the assessment. Consequently, the Court set aside the impugned orders, remanding the matter to the assessing officer for re-assessment. The appellant was allowed to respond to the show cause notice within 20 days, with a personal hearing to follow. The appellant cannot raise limitation issues in future proceedings. The appeal was disposed of with these directions. en-us Tue, 17 Oct 2023 00:00:00 +0530 Thu, 08 Feb 2024 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449247 The appeal contested the validity of an order under Section 148A(d) and a final assessment order under Section 147 for the 2018-2019 assessment year. The Court found the order dated 18.04.2022 deficient due to inadequate reasoning for reopening the assessment. Consequently, the Court set aside the impugned orders, remanding the matter to the assessing officer for re-assessment. The appellant was allowed to respond to the show cause notice within 20 days, with a personal hearing to follow. The appellant cannot raise limitation issues in future proceedings. The appeal was disposed of with these directions. Case-Laws Income Tax Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449247