https://www.taxtmi.com/caselaws?id=464854 HC set aside and quashed the impugned show-cause notice, assessment order and demand, holding that because earlier notices under section 148 were quashed, revenue must proceed under section 148A(b) afresh (the SC's dispensation of inquiry being applicable). The assessee was entitled to reply to the show-cause and consideration thereof, which might have led to an order under section 148A(d) before any notice under section 148 and reassessment. The court reiterated that earlier quashed notices cannot be treated as deemed notices under section 148A and directed revenue to move forward in accordance with law. en-us Mon, 10 Jul 2023 00:00:00 +0530 Tue, 18 Nov 2025 18:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464854 HC set aside and quashed the impugned show-cause notice, assessment order and demand, holding that because earlier notices under section 148 were quashed, revenue must proceed under section 148A(b) afresh (the SC's dispensation of inquiry being applicable). The assessee was entitled to reply to the show-cause and consideration thereof, which might have led to an order under section 148A(d) before any notice under section 148 and reassessment. The court reiterated that earlier quashed notices cannot be treated as deemed notices under section 148A and directed revenue to move forward in accordance with law. Case-Laws Income Tax Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464854