https://www.taxtmi.com/caselaws?id=462751 HC quashed reopening proceedings under section 148A(d) and consequential notice under section 148 of Income Tax Act due to violation of natural justice. Revenue conceded that petitioner was not given opportunity of hearing before passing the order. Court held that without proper hearing, the authority's order cannot be sustained in law. Matter remanded to same authority to rehear afresh with proper opportunity of hearing to petitioner and pass appropriate order in accordance with law. en-us Mon, 15 Apr 2024 00:00:00 +0530 Sat, 12 Jul 2025 23:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462751 HC quashed reopening proceedings under section 148A(d) and consequential notice under section 148 of Income Tax Act due to violation of natural justice. Revenue conceded that petitioner was not given opportunity of hearing before passing the order. Court held that without proper hearing, the authority's order cannot be sustained in law. Matter remanded to same authority to rehear afresh with proper opportunity of hearing to petitioner and pass appropriate order in accordance with law. Case-Laws Income Tax Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462751