Assessee can challenge reopening notice at the stage of challenging consequential Assessment order: HC

Auroglobal Comtrade Private Limited Vs Chairman, CBDT & Others (Orissa High Court) HC declined to accept challenge to the Reopening notices under Section 148-A(1)(b) of the Act as well as the consequential order under Section 148-A(1)(d) of the Act by holding that the Petitioners/Assessees in those cases would have a full opportunity of urging all the grounds of challenge at the stage of challenging the consequential order in the reassessment proceedings consequent upon the notice under Section 148 of Act. FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT This matter is taken up by virt...