Reassessment quashed by HC for Non-Consideration of Objection

Jasmine Bonny Agitok Sangma Vs Union of India (Meghalaya High Court) Impugned order under clause (d) of Section 148A of the Act was issued on April 1, 2022 without taking the petitioner’s response to the initial notice into consideration. The same would be apparent from the penultimate paragraph of the impugned notice of April 1, 2022 which records that no reply was furnished by the assessee in response to the notice under Section 148A(b) of the Act. Since there appears to be an error apparent on the face of the impugned order passed under Section 148A(d) of the Act dated April 1, 2022 and t...