Allowing the petition the Court held that the notice was based only on certain reasons, whereas the order added new reasons for the order. The assessee had not been given an opportunity to answer and explain them. Therefore, the demand was erroneous and the order proceeded to give new reasons, which the assessee had not been given an opportunity to defend, the order had to be set aside.(AY. 2016-17 )
Packirisamy Senthilkumar v. Government Of India [2024] 461 ITR 473 (Mad)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order based on New reasons-Adequate opportunity should be provided-Order is set aside.[S.144B, 148, 148A(b), Art.226]