https://www.taxtmi.com/caselaws?id=765102 ITAT Raipur quashed the AO's order under section 148A(d) and notice under section 148, finding that the 5-day period given to the assessee to file explanation was unreasonably short and violated principles of natural justice. Following precedent from M Wonder Park Private Limited case where 7 days was deemed insufficient, the tribunal restored the matter to AO with directions to provide proper opportunity of hearing as mandated under section 148A(b) before deciding afresh. Appeal allowed for statistical purposes. en-us Thu, 12 Dec 2024 00:00:00 +0530 Fri, 24 Jan 2025 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765102 ITAT Raipur quashed the AO's order under section 148A(d) and notice under section 148, finding that the 5-day period given to the assessee to file explanation was unreasonably short and violated principles of natural justice. Following precedent from M Wonder Park Private Limited case where 7 days was deemed insufficient, the tribunal restored the matter to AO with directions to provide proper opportunity of hearing as mandated under section 148A(b) before deciding afresh. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765102