https://www.taxtmi.com/caselaws?id=459209 An order under Section 148A(d) and the consequential Section 148 notice were set aside because the assessee was not effectively given an opportunity to respond to the Section 148A(b) notice before the decision was made. The record indicated that the notice was served after the response time had expired, and this difficulty had been brought to the Assessing Officer's attention, but was not considered. The matter was remitted for fresh adjudication on merits after considering the reply and granting a personal hearing. en-us Fri, 11 Aug 2023 00:00:00 +0530 Wed, 04 Dec 2024 21:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459209 An order under Section 148A(d) and the consequential Section 148 notice were set aside because the assessee was not effectively given an opportunity to respond to the Section 148A(b) notice before the decision was made. The record indicated that the notice was served after the response time had expired, and this difficulty had been brought to the Assessing Officer's attention, but was not considered. The matter was remitted for fresh adjudication on merits after considering the reply and granting a personal hearing. Case-Laws Income Tax Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459209