https://www.taxtmi.com/caselaws?id=460810 Section 148A(c) requires the Assessing Officer to consider any reply furnished in response to a notice under Section 148A(b), and it does not impose an additional condition that the reply must be filed only within the time stated in the notice. Where the assessee's reply and supporting documents were filed before the Section 148A(d) order, failure to consider them and the incorrect assumption that no reply had been filed rendered the order unsustainable. The connected notice under Section 148, assessment order, demand notice and penalty notice were quashed, with liberty to file further reply or documents for fresh consideration. en-us Sat, 23 Sep 2023 00:00:00 +0530 Fri, 21 Feb 2025 19:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460810 Section 148A(c) requires the Assessing Officer to consider any reply furnished in response to a notice under Section 148A(b), and it does not impose an additional condition that the reply must be filed only within the time stated in the notice. Where the assessee's reply and supporting documents were filed before the Section 148A(d) order, failure to consider them and the incorrect assumption that no reply had been filed rendered the order unsustainable. The connected notice under Section 148, assessment order, demand notice and penalty notice were quashed, with liberty to file further reply or documents for fresh consideration. Case-Laws Income Tax Sat, 23 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460810