Non-consideration of petitioner’s reply: Delhi HC sets aside assessment order

Jagannath Haldar Through Vs PCIT (Delhi High Court)

The Delhi High Court has quashed an income tax notice in the case of Jagannath Haldar Through vs. PCIT. The court found that the Assessing Officer (AO) had failed to consider the petitioner’s reply while passing the order under Section 148A(d) of the Income Tax Act. The court held that this amounted to a breach of principles of natural justice and set aside the order. The AO was given the opportunity to pass a fresh order after giving a personal hearing to the petitio

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