https://www.taxtmi.com/caselaws?id=756348 Non-consideration of an electronically filed reply to a notice under Section 148A(b) vitiated the reassessment proceedings because the order under Section 148A(d) proceeded as if no explanation had been filed. The record showed the reply was available, but it had not been communicated to the deciding authority, resulting in denial of effective consideration before issuance of the notice under Section 148. The procedural defect warranted interference, so the order under Section 148A(d) and the consequential notice under Section 148 were quashed and the matter was remitted for fresh consideration in accordance with law. en-us Thu, 04 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756348 Non-consideration of an electronically filed reply to a notice under Section 148A(b) vitiated the reassessment proceedings because the order under Section 148A(d) proceeded as if no explanation had been filed. The record showed the reply was available, but it had not been communicated to the deciding authority, resulting in denial of effective consideration before issuance of the notice under Section 148. The procedural defect warranted interference, so the order under Section 148A(d) and the consequential notice under Section 148 were quashed and the matter was remitted for fresh consideration in accordance with law. Case-Laws Income Tax Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756348