HC quashes Reassessment order passed without Considering Objections of Assessee

Kailash Kedia Vs ITO (Orissa High Court)

Learned counsel for the Petitioners have also assailed both the notice under Section 148-A(1)(b) of the Act as well as the consequential order under Section 148-A(1)(d) on several grounds including the ground of limitation, not considering the objections filed, not providing a personal hearing, non-application of mind to the peculiar facts of each case and several other grounds.

In the considered view of this Court, following the decision of the Sup

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