Allowing the petition the Court held that Revenue had admitted that no documents or relevant material was furnished to assessee along with reopening notice issued upon it, order passed under section 148A(d) and notice issued under section 148 were t set aside and Assessing Officer was to be directed to pass fresh order under section 148A(d) after furnishing said documents. (AY. 2015-16)
Vertex International (P.) Ltd. v. ACIT (2023) 149 taxmann.com 480 (Delhi)(HC) Editorial : SLP of the assessee is dismissed as withdrawn, Vertex International (P.) Ltd. v. ACIT (2023) 293 Taxman 72 (SC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Revenue had failed to furnish any (S. 148, 148A(b), 148A(d), Art. 226]