The assessee had not been furnished the full information based on which the reopening proceedings under section\u00a0147\u00a0of the\u00a0Income-tax Act, 1961\u00a0were proposed. On writ the Court held that there is violation of principle of natural justice. \u00a0The Assessing Officer had considered the reply given by the assessee but thereafter passed an order in the remaining paragraphs which were not explicitly stated in the reasons for reopening according to the annexure to the notice under section\u00a0148A(b). The Court held that the order passed under section\u00a0148A(d)\u00a0should be reckoned as reasons for reopening and the assessee was to file an objection and also enclose all documents in support of the claim and thereafter the Assessing Officer should consider the reply and documents and afford an opportunity of personal hearing to the assessee. (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principles of natural justice-Personal hearing-Reassessment notice was quashed-Directed to pass the order after considering the documents and giving an opportunity of hearing. [S. 147, 148, 148A(b),148A(d),Art,226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-32158","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8mG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32158","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=32158"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32158\/revisions"}],"predecessor-version":[{"id":32159,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32158\/revisions\/32159"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}