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.

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