https://www.taxtmi.com/caselaws?id=751658 Meaningful opportunity to reply under section 148A(b) was treated as essential before reassessment could proceed; on the facts, the short time given and the petitioner's non-response justified a further chance to answer. The Bombay High Court therefore set aside the section 148A(d) order and the consequential section 148 notice, and remanded the matter for de novo consideration. The fresh decision was required to be reasoned and preceded by a personal hearing, with the period from the original notice to the fresh order excluded for limitation purposes under the reassessment framework. en-us Tue, 12 Mar 2024 00:00:00 +0530 Mon, 22 Apr 2024 09:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751658 Meaningful opportunity to reply under section 148A(b) was treated as essential before reassessment could proceed; on the facts, the short time given and the petitioner's non-response justified a further chance to answer. The Bombay High Court therefore set aside the section 148A(d) order and the consequential section 148 notice, and remanded the matter for de novo consideration. The fresh decision was required to be reasoned and preceded by a personal hearing, with the period from the original notice to the fresh order excluded for limitation purposes under the reassessment framework. Case-Laws Income Tax Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751658