https://www.taxtmi.com/caselaws?id=777007 HC held that a notice issued under section 148 was invalid where the assessing authority failed to comply with a prior court direction to consider a representation and pass a reasoned order within four weeks. Consequently, the assessment order framed under sections 147/143, being based on the defective section 148 notice, lacked jurisdiction and was set aside. The AO must furnish reasons for issuance of the notice, allow the taxpayer to file objections and dispose of those objections by a speaking order before proceeding with assessment for the five years. All consequential proceedings, including bank attachment, were quashed and the appeal allowed. en-us Tue, 19 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777007 HC held that a notice issued under section 148 was invalid where the assessing authority failed to comply with a prior court direction to consider a representation and pass a reasoned order within four weeks. Consequently, the assessment order framed under sections 147/143, being based on the defective section 148 notice, lacked jurisdiction and was set aside. The AO must furnish reasons for issuance of the notice, allow the taxpayer to file objections and dispose of those objections by a speaking order before proceeding with assessment for the five years. All consequential proceedings, including bank attachment, were quashed and the appeal allowed. Case-Laws Income Tax Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777007