https://www.taxtmi.com/caselaws?id=457282 In reassessment proceedings, an adverse order passed under Section 148A(b) without effectively allowing the assessee time to reply to the show cause notice was treated as procedurally unfair. The petitioner had sought additional time, but the request was not dealt with before the impugned order was made. The order was therefore set aside, and the assessee was granted 15 days to file a reply. The authorities were directed to consider that reply and proceed further only thereafter. en-us Thu, 16 Jun 2022 00:00:00 +0530 Fri, 13 Sep 2024 17:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457282 In reassessment proceedings, an adverse order passed under Section 148A(b) without effectively allowing the assessee time to reply to the show cause notice was treated as procedurally unfair. The petitioner had sought additional time, but the request was not dealt with before the impugned order was made. The order was therefore set aside, and the assessee was granted 15 days to file a reply. The authorities were directed to consider that reply and proceed further only thereafter. Case-Laws Income Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457282