Sahil Infra Creative (P.) Ltd. v. Income-tax Officer (2023) 455 ITR 11 / 294 Taxman 113 (Guj)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Opportunity must be given-Order passed without considering the objection raised under the earlier unamended provisions of section 148 of the Act-Order is set aside. [S. 148, 148A(b), 148A(d), Art. 226]

The Assessee contended that it did not receive the notice under section 148A(b) as stated by the department. It became aware of the order being issued under section 148A (d) only through the portal. The Assessee challenged the order passed under section 148A(d) on the grounds that it violated the principles of natural justice and without considering the objections filed by the Assessee under the earlier unamended provisions of section 148. Additionally, the Assessee had no opportunity to respond to the notice under section 148A (b). The Court quashed the order passed under section 148A(d) of the Act and directed the AO to revaluate the issues after issuing a notice under section 148A(b). (AY. 2016-17)