Allowing the petition the Court held that the reply filed by the assessee was not considered. Accordingly, the order was set aside and directed the Assessing Officer to consider the assessee’s reply and pass a fresh order after granting the opportunity of hearing to the assessee.(AY.2018-19)
Popular Medicos v. ACIT (2023) 451 ITR 90 (Delhi)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Reply filed by the assessee was not considered-Order was set aside. [S. 147, 148A(b), 148A(d), Art. 226]