https://www.taxtmi.com/caselaws?id=756352 The HC set aside reassessment notices u/s 148A(d) and 148 due to denial of natural justice. The petitioner's request for documents and personal hearing was ignored by the AO who acted in undue haste. The court held that while Revenue Audit Objections constitute valid grounds for reopening concluded assessments, proper procedure must be followed. The respondents were directed to provide requested documents within one week, after which the petitioner must reply within one week, followed by a personal hearing and fresh order u/s 148(d) within three weeks. en-us Tue, 30 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 08:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756352 The HC set aside reassessment notices u/s 148A(d) and 148 due to denial of natural justice. The petitioner's request for documents and personal hearing was ignored by the AO who acted in undue haste. The court held that while Revenue Audit Objections constitute valid grounds for reopening concluded assessments, proper procedure must be followed. The respondents were directed to provide requested documents within one week, after which the petitioner must reply within one week, followed by a personal hearing and fresh order u/s 148(d) within three weeks. Case-Laws Income Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756352