On writ the reassessment order was set aside and the matter was remitted to the Assessing Officer to pass a fresh order on the merits and in accordance with law after giving opportunity of hearing. The petitioner was directed to file all the documents that were called for pursuant to the notice issued under section 142(1) and give a proper reply to the various show-cause notices issued to her. Matter remanded.(AY.2015-16)
Kajal S. Jain v. ITO (2023)459 ITR 365 /(2024) 158 taxmann.com 212 (Mad)(HC)
S. 148 : Reassessment-Notice-Death of assessee-Failure to respond to notices issued on Department’s Website-Legal representative directed to respond notices with supporting documents-Matter remanded to Assessing Officer for passing fresh order on merits. [S. 69,115BBE, 142(1), 147, Art. 226]