The order was passed without considering the objection of the assessee.. On writ allowing the petition the court held that though the asseessee\u00a0 uploaded objection of the assessee to the notice under section\u00a0148A(b)\u00a0was received by the Department on March 29, 2022 possibly due to the technical snag due to technical fault in the Department\u2019s system, the assessee should not suffer unless it was the Department\u2019s specific case with specific record that the objection of the assessee was uploaded beyond the time granted. The assessee had produced the record to show that the reply to the notice under section\u00a0148A(b)\u00a0was uploaded in the official website of the Department on March 28, 2022 at 7:30 p.m. and the time to make such objection was till March 28, 2022 at 11:59 hours. Considering the facts and circumstances and the principles of natural justice the order passed under section\u00a0148A(d)\u00a0was set aside and the matter was remanded back to the Assessing Officer to pass a fresh speaking order in accordance with law after giving an opportunity of hearing to the assessee. Matter remanded. (AY-2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Order passed without considering the reply-Order set aside-Matter remanded to assessing officer to consider reply and afford opportunity of hearing. [S. 147, 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-32995","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Ab","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32995","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=32995"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32995\/revisions"}],"predecessor-version":[{"id":32996,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32995\/revisions\/32996"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}