https://www.taxtmi.com/caselaws?id=791462 Section 148A requires the Assessing Officer to furnish the material suggesting escapement of income, consider the assessee's reply, and then decide whether notice under section 148 should issue. Where the adverse material is not supplied and the reply is not meaningfully dealt with, the reassessment process is procedurally defective and the assumption of jurisdiction is vitiated. On the stated facts, the order under section 148A(d) merely repeated departmental information and did not answer the assessee's factual objections, so the consequential reassessment notice under section 148 was treated as invalid and quashed. en-us Fri, 27 Mar 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791462 Section 148A requires the Assessing Officer to furnish the material suggesting escapement of income, consider the assessee's reply, and then decide whether notice under section 148 should issue. Where the adverse material is not supplied and the reply is not meaningfully dealt with, the reassessment process is procedurally defective and the assumption of jurisdiction is vitiated. On the stated facts, the order under section 148A(d) merely repeated departmental information and did not answer the assessee's factual objections, so the consequential reassessment notice under section 148 was treated as invalid and quashed. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791462