Bombay High Court Allows Writ Petition in Income Tax Case Due to Non-Consideration of Belated Reply — Principle of Natural Justice Violated Under Section 148-A(b) of Income Tax Act, 1961. The court held that the authority must consider a reply submitted before the order under Section 148-A(d) is passed, even if belated, to comply with natural justice.
28 Jun 2023The petitioner, an assessee, was issued a notice under Section 148-A(b) of the Income Tax Act, 1961 on 29.05.2022, alleging failure to disclose total ...
