Allowing the petition the Court held that the assessee is entitled to a proper show cause notice and the order should be reasonable. The order was quashed and the matter was remanded to the Assessing Officer for passing fresh order. (AY. 2015 -16 ) (SJ
Sambathiraj Vijayrai v ITO ( 2022) 328 CTR 827 / 215 DTR 449 (Mad)( HC)
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Failure to issue proper show cause notice – Principle of natural justice – Order set aside [S. 148A(b) ,151 , Art .226 ]