https://www.taxtmi.com/caselaws?id=796101 Reassessment proceedings under Section 148A require consideration of the assessee's replies and material before an order is passed under Section 148A(d). Where the replies were not addressed and no effective opportunity was given to submit further pleadings and documents in response to Section 148A(b) notices, the Section 148A(d) orders and consequential notices cannot stand. The proceedings were set aside and restored to the Section 148A(b) stage for a fresh opportunity and 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 before an order is passed under Section 148A(d). Where the replies were not addressed and no effective opportunity was given to submit further pleadings and documents in response to Section 148A(b) notices, the Section 148A(d) orders and consequential notices cannot stand. The proceedings were set aside and restored to the Section 148A(b) stage for a fresh opportunity and reconsideration in accordance with law. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796101