https://www.taxtmi.com/caselaws?id=796101 Reassessment proceedings under Section 148A require consideration of the assessee's replies and material, together with a meaningful opportunity to submit further pleadings and documents before an order is made under Section 148A(d). The article notes that where the replies were not considered and no such opportunity was provided, the Section 148A(d) orders and consequential notices were set aside. The matters were restored to the stage of the Section 148A(b) notices for fresh reconsideration in accordance with law. en-us Fri, 17 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796101 Reassessment proceedings under Section 148A require consideration of the assessee's replies and material, together with a meaningful opportunity to submit further pleadings and documents before an order is made under Section 148A(d). The article notes that where the replies were not considered and no such opportunity was provided, the Section 148A(d) orders and consequential notices were set aside. The matters were restored to the stage of the Section 148A(b) notices for fresh reconsideration in accordance with law. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796101