https://www.taxtmi.com/caselaws?id=766327 Reassessment proceedings under the Income-tax Act were challenged on the ground that the assessee was given only five days to respond under Section 148A(b) and that an email reply filed within time was not considered before the order under Section 148A(d). The Court accepted that the existing reply had to be examined before further action and granted the assessee another opportunity to respond. The order under Section 148A(d) and the consequential notice under Section 148 were set aside, and the matter was remitted to the Assessing Officer to consider the reply and pass a fresh order. en-us Wed, 19 Feb 2025 00:00:00 +0530 Thu, 04 Jun 2026 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766327 Reassessment proceedings under the Income-tax Act were challenged on the ground that the assessee was given only five days to respond under Section 148A(b) and that an email reply filed within time was not considered before the order under Section 148A(d). The Court accepted that the existing reply had to be examined before further action and granted the assessee another opportunity to respond. The order under Section 148A(d) and the consequential notice under Section 148 were set aside, and the matter was remitted to the Assessing Officer to consider the reply and pass a fresh order. Case-Laws Income Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766327