https://www.taxtmi.com/caselaws?id=466281 Failure to consider a taxpayer's detailed written reply constitutes denial of the principles of natural justice; on that procedural ground the order issued under Section 148A(d) and the notice under Section 148 were quashed and set aside. The matter is remanded to the assessing officer to pass a fresh de novo order under Section 148A(d) after duly considering the petitioner's reply and offering an opportunity of hearing if sought, ensuring procedural fairness before any substantive adjudication. en-us Mon, 18 Aug 2025 00:00:00 +0530 Sat, 31 Jan 2026 10:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466281 Failure to consider a taxpayer's detailed written reply constitutes denial of the principles of natural justice; on that procedural ground the order issued under Section 148A(d) and the notice under Section 148 were quashed and set aside. The matter is remanded to the assessing officer to pass a fresh de novo order under Section 148A(d) after duly considering the petitioner's reply and offering an opportunity of hearing if sought, ensuring procedural fairness before any substantive adjudication. Case-Laws Income Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466281