https://www.taxtmi.com/caselaws?id=463862 In proceedings arising under Section 148 of the Income-tax Act, the Bombay HC found that additional material placed in the affidavits warranted reconsideration rather than immediate adjudication on merits. The impugned order was quashed and the matter remanded to the Jurisdictional Assessment Officer for de novo consideration, with liberty to the assessee to file additional reply or objections. The officer was directed to consider those objections after granting a personal hearing and to pass a reasoned order. The document records the court's procedural direction for fresh determination on the basis of the expanded record. en-us Sat, 07 Oct 2023 00:00:00 +0530 Fri, 19 Sep 2025 13:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463862 In proceedings arising under Section 148 of the Income-tax Act, the Bombay HC found that additional material placed in the affidavits warranted reconsideration rather than immediate adjudication on merits. The impugned order was quashed and the matter remanded to the Jurisdictional Assessment Officer for de novo consideration, with liberty to the assessee to file additional reply or objections. The officer was directed to consider those objections after granting a personal hearing and to pass a reasoned order. The document records the court's procedural direction for fresh determination on the basis of the expanded record. Case-Laws Income Tax Sat, 07 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463862