On a writ allowing the petition the Court set aside the notice and order for issue of notice as the Assessing Officer failed to consider the replies of the assessee. Matter remanded to Assessing Officer. (AY. 2015-16)
Anu Gupta v. ITO (2023)454 ITR 785 (Delhi)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to consider replies-Notice and order for issue of notice is set aside-Matter remanded to Assessing Officer. [S. 147, 148, 148A(b). 148A(d), Art. 226]