Reopening notice u/s 148A was valid if assessee failed to avail of opportunities to respond to same

Pattaveettil Parameswar Ramachandran Vs ITO (Kerala High Court) Conclusion: Reopening of notice under section 148A(b) was valid as assessee was served notices both physically and via email and assessee had been granted sufficient opportunity to respond to the notice however, assessee failed to avail the opportunity granted. Thus, there was no violation of the principles of natural justice and notice was valid. Held: Assessee had sold an immovable property during the year financial year 2015-16 but he failed to file a return for the assessment year 2016-17. Alleging that income chargeable to ta...