https://www.taxtmi.com/caselaws?id=461170 The HC set aside a reassessment order under Section 147 due to violation of natural justice principles. The court found that the initial notice under Section 148A(b) was not properly served, the order under Section 148A(d) was served with a nine-month delay, and the assessing authority passed the reassessment order without issuing further notice under Section 142(1), creating a wholly ex parte situation. The matter was remitted to the stage of reply to the original notice, with the petitioner given three weeks to respond. en-us Fri, 03 May 2024 00:00:00 +0530 Tue, 18 Mar 2025 19:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461170 The HC set aside a reassessment order under Section 147 due to violation of natural justice principles. The court found that the initial notice under Section 148A(b) was not properly served, the order under Section 148A(d) was served with a nine-month delay, and the assessing authority passed the reassessment order without issuing further notice under Section 142(1), creating a wholly ex parte situation. The matter was remitted to the stage of reply to the original notice, with the petitioner given three weeks to respond. Case-Laws Income Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461170