https://www.taxtmi.com/caselaws?id=458797 The Allahabad HC set aside orders u/s 148A(d) and 148 regarding assessment reopening, finding the AO failed to provide reasonable opportunity of hearing as mandated by CBDT Circular dated 22.08.2022. While revenue audit objections constitute valid grounds for reopening concluded assessments, the petitioner's specific requests for document supply and personal hearing were denied. The court directed respondents to provide requested documents within one week upon fee payment, petitioner to reply within subsequent week, and AO to grant personal hearing, concluding the AO acted in undue haste. en-us Fri, 26 Jul 2024 00:00:00 +0530 Fri, 15 Nov 2024 18:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458797 The Allahabad HC set aside orders u/s 148A(d) and 148 regarding assessment reopening, finding the AO failed to provide reasonable opportunity of hearing as mandated by CBDT Circular dated 22.08.2022. While revenue audit objections constitute valid grounds for reopening concluded assessments, the petitioner's specific requests for document supply and personal hearing were denied. The court directed respondents to provide requested documents within one week upon fee payment, petitioner to reply within subsequent week, and AO to grant personal hearing, concluding the AO acted in undue haste. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458797