On High Court, set aside the order under section 148A(d) and the consequent notice under section 148 with a direction to the Assessing Officer to consider the reply already filed by the assessee and pass an appropriate order and if he considered it a fit case for issuing notice under section 148, he could obtain necessary approval as required. SLP of assessee dismissed on the ground that the relief, as sought for by the assessee, having already been granted with a direction issued to the Assessing Officer to consider the reply already filed by the assessee and pass an appropriate order.(AY. 2018-19)
Anuj Ghuliani v. ITO (2025) 478 ITR 528 /306 Taxman 93 (SC) Editorial : Anuj Ghuliani. v.ITO (2025) 478 ITR 526/172 taxmann.com 224 ((Delhi)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Initial notice allowing five days to reply-Minimum seven days required to be granted under statute for assessee to respond-Assessee filing reply after five days-High Court set aside the order and notice with direction to Assessing Officer to consider reply filed by assessee and pass appropriate order-SLP of assessee, dismissed. [148, 148A(b),148A(d), 151, Art. 136]
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