https://www.taxtmi.com/caselaws?id=763486 The Jharkhand HC quashed a re-assessment order under Section 148A, finding it violated natural justice principles. The petitioner received only two days to respond after receiving the Investigation Report, which was initially not supplied with the show cause notice dated 24.02.2024 but provided later on 17.03.2024. Despite new facts being introduced on 20.03.2024, the respondent failed to grant the statutory minimum seven days for reply. The HC held the proceedings were conducted in undue haste, constituting arbitrariness and violating Section 148A provisions. Both the re-assessment notice under Section 148 and the impugned order were set aside. en-us Tue, 17 Dec 2024 00:00:00 +0530 Fri, 20 Dec 2024 08:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763486 The Jharkhand HC quashed a re-assessment order under Section 148A, finding it violated natural justice principles. The petitioner received only two days to respond after receiving the Investigation Report, which was initially not supplied with the show cause notice dated 24.02.2024 but provided later on 17.03.2024. Despite new facts being introduced on 20.03.2024, the respondent failed to grant the statutory minimum seven days for reply. The HC held the proceedings were conducted in undue haste, constituting arbitrariness and violating Section 148A provisions. Both the re-assessment notice under Section 148 and the impugned order were set aside. Case-Laws Income Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763486