AO passed the order without giving sufficient time to file objection in respect of notice issued u/s 148 of the Act. On writ the assessee contended that the notice could be issued u/s 153C and not under S. 148. By an interim order High Court extended the time for filing the objections by assessee. Assessment order passed on same day before the time allowed by the court is set aside. (AY. 2007-08, 2008 -09)
P. Thangaraju v. ITO ( 2018) 170 DTR 253 /( 2019) 306 CTR 89(Mad.)(HC)
S. 147 : Reassessment–Matter remanded to the AO for redoing the assessment after getting the reply from the assessee–Original order passed was set aside.[S. 148, 153C]