On writ the Court held that the order under section 148A(d) for the assessment year 2019-2020 was set aside. The assessee was directed to file his reply to the order under section 148A(d) treating the allegations therein as a show-cause notice under section 148A(b). The Assessing Officer was to consider the reply and pass an order in accordance with law after giving opportunity of hearing to the assessee.(AY. 2019-20)
Krishan Kumar Gupta v. ITO (2025) 483 ITR 1 (Cal)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Material relied upon by Assessing Officer not provided to assessee-Assessing Officer is directed to pass speaking order considering reply. [S. 148, 148A(b) 148A(d), Art 226]
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