2023 (1) TMI 416

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..... eply to the show cause notice and the impugned order has been passed without considering the same and subsequent to passing of the impugned order, the notice u/s 148 to the writ petition has been issued to the petitioner - HELD THAT:- On the ground that the impugned order has been passed without considering the reply of the petitioner, the same is liable to be set aside and consequently, the notic .....

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..... the writ petition, the assessee has preferred this writ petition. 2. The impugned order has been passed by the Assessing Officer reopening the assessment of tax of the petitioner for the assessment year 2018-19. The petitioner was granted an opportunity of replying to the show cause notice before passing the impugned order. On the ground that the petitioner has not replied to the show cause not .....

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..... for the respondents submits that the impugned order passed is in accordance with law and the same is based on the materials available with the Department. However, he admits that the reply was indeed given by the petitioner and the same is not considered while passing the impugned order. 4. On the ground that the impugned order has been passed without considering the reply of the petitioner, th .....

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