https://www.taxtmi.com/caselaws?id=464851 HC allowed petition, finding the assessing officer failed to supply the information and material relied upon when issuing notice under section 148A(b). The HC quashed the order under section 148A(d) and the notice under section 148 of the Act, and remitted the matter to the assessing authority for fresh proceedings. The authority must supply all relevant materials relied upon, follow CBDT instructions and the controlling SC observations, and afford a proper opportunity of hearing before passing any fresh order. en-us Thu, 04 May 2023 00:00:00 +0530 Tue, 18 Nov 2025 18:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464851 HC allowed petition, finding the assessing officer failed to supply the information and material relied upon when issuing notice under section 148A(b). The HC quashed the order under section 148A(d) and the notice under section 148 of the Act, and remitted the matter to the assessing authority for fresh proceedings. The authority must supply all relevant materials relied upon, follow CBDT instructions and the controlling SC observations, and afford a proper opportunity of hearing before passing any fresh order. Case-Laws Income Tax Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464851