https://www.taxtmi.com/caselaws?id=756273 The Allahabad HC set aside orders under sections 148A(d) and 148 for reopening assessment due to failure to provide reasonable opportunity of hearing as mandated by CBDT Circular dated 22.08.2022. The court found that while Revenue Audit Objections constitute valid grounds for reopening concluded assessments, the AO acted hastily without supplying requested documents or granting personal hearing to the petitioner. The court directed respondents to provide all relevant documents within one week upon payment of fees, with petitioner to submit reply within one week thereafter. The writ petition was allowed. en-us Thu, 30 May 2024 00:00:00 +0530 Wed, 31 Jul 2024 08:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756273 The Allahabad HC set aside orders under sections 148A(d) and 148 for reopening assessment due to failure to provide reasonable opportunity of hearing as mandated by CBDT Circular dated 22.08.2022. The court found that while Revenue Audit Objections constitute valid grounds for reopening concluded assessments, the AO acted hastily without supplying requested documents or granting personal hearing to the petitioner. The court directed respondents to provide all relevant documents within one week upon payment of fees, with petitioner to submit reply within one week thereafter. The writ petition was allowed. Case-Laws Income Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756273