On writ, the Court held that the failure to grant seven days of time to file a reply to the initial notice accordingly set aside the notice for reopening assessment. Matter remanded to Assessing Officer. (AY.2019-20) (SJ)
Pawan Kumar Sharma.v.UOI (2025) 483 ITR 447/ 172 taxmann.com 228 (Cal)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to grant seven days of time to file reply to initial notice-Notice for reopening assessment set aside-Matter remanded to Assessing Officer.[S. 147, 148A(b) 148A(d), Art. 226]
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