2024 (8) TMI 46

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....THE PETITIONER(S) NO. 1 MR.VARUN K.PATEL(3802) FOR THE RESPONDENT(S) NO. 1 ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Heard learned advocate Mr.Manish J. Shah for the petitioner and learned Senior Standing Counsel Mr.Varun K. Patel with learned advocate Mr.Dev D. Patel for the respondent. 2. By this petition under Article 226 of the Constitution of India, the petitioner ha....

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....nt any further or other relief as this Hon'ble Court deems just and proper in the interest of justice, and E) This Hon'ble Court be pleased to allow this application with costs against the respondent." 3. The brief facts of the case are as under : 3.1. The petitioner filed it's return of income for Assessment Year 2018-19 on 28th October, 2018 declaring loss of (-)Rs.12,24,53,928/-. ....

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....spondent has thereafter issued the notice under Section 148 of the Act on 31st March, 2022 seeking re-opening of the assessment for Assessment Year 2018-19. 4. Learned advocate Mr.Manish Shah for the petitioner submitted that the respondent ought to have granted the opportunity of hearing to the petitioner as provided under the provisions of Section 148A(b) of the Act by granting further time not....

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....ated 31.03.2022 issued under Section 148 of the Act and the order dated 30.03.2022 passed under Section 148A(d) of the Act are hereby quashed and set aside remanding the matter back to the respondent-Assessing Officer so as to grant an opportunity of hearing to the petitioner to file a reply as provided under Section 148A(b) of the Act which reads as under : "Section 148A(b): provide an opportun....