https://www.taxtmi.com/caselaws?id=463899 HC quashed the impugned orders and remanded proceedings for reconsideration from the stage of Section 148A(d). Court held an order under 148A(d) is a prerequisite before issuing a Section 148 notice; since the earlier 148A(d) was quashed, the AO must consider the assessee's reply, provide a reasonable opportunity of hearing (including meaningful virtual hearing), and pass a fresh 148A(d) order. Thereafter, if appropriate and in accordance with statutory timelines, a fresh Section 148 notice may be issued. The assessment order is set aside for failure to record consideration of the assessee's submissions. en-us Sun, 29 Jan 2023 00:00:00 +0530 Sun, 21 Sep 2025 00:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463899 HC quashed the impugned orders and remanded proceedings for reconsideration from the stage of Section 148A(d). Court held an order under 148A(d) is a prerequisite before issuing a Section 148 notice; since the earlier 148A(d) was quashed, the AO must consider the assessee's reply, provide a reasonable opportunity of hearing (including meaningful virtual hearing), and pass a fresh 148A(d) order. Thereafter, if appropriate and in accordance with statutory timelines, a fresh Section 148 notice may be issued. The assessment order is set aside for failure to record consideration of the assessee's submissions. Case-Laws Income Tax Sun, 29 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463899