Allowing the petition the Court held that the notice issued without giving an opportunity of hearing heard. The Court set aside the notice and order. The assessee is directed to file the reply in response to notice. (AY. 2018-19)
Shram Enterprises v. ACIT (2024)471 ITR 456 (Karn) (HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued without giving an opportunity of hearing heard-Notice and order is set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]