https://www.taxtmi.com/caselaws?id=794545 Reassessment proceedings under sections 148A and 144 were interfered with because the assessment, demand notice and bank attachment were made without the assessee's effective participation, despite its plea that it was entitled to deduction under section 80P as a primary agricultural co-operative society. The HC quashed the assessment order, demand notice and attachment order, and restored the matter to the notice stage under section 148A(b) so the assessee could file a response and be heard before further action. The revenue was left free to continue the reassessment process from that stage after affording an opportunity of reply. en-us Tue, 16 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794545 Reassessment proceedings under sections 148A and 144 were interfered with because the assessment, demand notice and bank attachment were made without the assessee's effective participation, despite its plea that it was entitled to deduction under section 80P as a primary agricultural co-operative society. The HC quashed the assessment order, demand notice and attachment order, and restored the matter to the notice stage under section 148A(b) so the assessee could file a response and be heard before further action. The revenue was left free to continue the reassessment process from that stage after affording an opportunity of reply. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794545