Writ petition was filed against the issue of notice on the ground that sufficient time was not granted for responding the notice. Allowing the petition High Court aside the order under section 148A(d) and the consequential notice under section 148 and remanded the matter to the Assessing Officer to consider the assessee’s objections in accordance with law.
Interglobe Aviation Ltd. v. ACIT (2022) 449 ITR 616 (Delhi)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Additional time was not provided for submitting the reply-Notice set aside-Matter remanded. [S.148, 148A(b), 148(d), Art. 226]