On writ the Court held, that since the notice under section 148 had already been issued, the Assessing Officer was directed to supply the incriminating material or information against the assessee for reopening the assessment under section 147. The assessee was given liberty to raise all his contentions and submissions before the Assessing Officer.(AY.2018-19)
Omesh Jain v. ITO (2023)457 ITR 332 (Delhi)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Directed to supply requested material.[S. 147, 148, 148A(b), 148A(d), Art. 226]