Allowing the petition the Court held that the AO has passed the order without considering the reply filed by the assessee. Order was set aside. The Assessing Officer was directed to consider the assessee’s reply and give her an opportunity for a personal hearing and pass appropriate orders on the merits and in accordance with the law thereafter. (AY.2015-16)
Parthasarathy Chitra v. ITO (2023)451 ITR 442 (Mad.)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to consider a reply to show cause notice and personal hearing-Order was set aside-Directed to pass an order after giving an opportunity of personal hearing. [S. 147, 148, 148A(b), 148A(d), Art. 226]