The court held that the Assessing Officer had passed the order dated March 30, 2022 without granting the assessee the opportunity of hearing as provided by Section 148A(b) by granting further time not exceeding thirty days on which the notice is issued. Therefore, the notice was quashed and set aside and the matter was remanded back to the Assessing Officer to grant the petitioner an opportunity of hearing.(AY. 2018-19)
Ahmedabad District Co-op Milk Producers Union Ltd. v. ITO (2025) 472 ITR 214 (Guj.) (HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order is passed without giving assessee adequate opportunity to reply to the initial notice-Order is not valid-Matter is remanded back to the Assessing Officer. [S. 147, 148, 148A(b), 148A(d), Art. 226]
Leave a Reply