Held, that order is passed without considering the reply of the assessee and non application of mind. Notice and order disposing the objection is quashed and set aside (AY.2015-16)
D. R. Jayakothandaraman v. Government of India (2024)469 ITR 557 / 148 taxmann.com 21 (Mad)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Sufficient opportunity to be heard is not given-Order is not valid [S. 147, 148, 148A(b), 148A(d), Art. 226]
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