Allowing the petition the Court held that the Assessing Officer has not given seven days of time to assessee to reply to notice under section 148A(b) of the Act the notice under section 148A(b) and further order under section 148A(d) along with notice issued under section 148 were quashed and set aside. (AY. 2011-12)
Mukesh J. Ruparel v. ITO (2023) 295 Taxman 475 (Bom.)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Return was not filed-Purchase of immoveable property-Only five days time to file the reply-Notice and order disposing the objection is quashed and set aside. [S. 69, 148, 148A(b),148A(d), Art.226]