https://www.taxtmi.com/caselaws?id=759577 An assessee's reply to a Section 148A(b) notice must be considered before an order under Section 148A(d) and a Section 148 notice are issued; where the record shows the reply was received before the impugned action, the assumption that there was no response is unsustainable. On that basis, the Madras HC set aside the impugned order and notice and remanded the matter for fresh consideration after taking the reply on record and granting a personal hearing, subject to costs. en-us Tue, 11 Jun 2024 00:00:00 +0530 Fri, 04 Oct 2024 08:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759577 An assessee's reply to a Section 148A(b) notice must be considered before an order under Section 148A(d) and a Section 148 notice are issued; where the record shows the reply was received before the impugned action, the assumption that there was no response is unsustainable. On that basis, the Madras HC set aside the impugned order and notice and remanded the matter for fresh consideration after taking the reply on record and granting a personal hearing, subject to costs. Case-Laws Income Tax Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759577