Section 148A(d) Order passed without cogent or plausible reasons is invalid: HP HC

Neena Singh Thakur Vs PCIT & Anr. (Himachal Pradesh High Court)

Himachal Pradesh High Court held that since order passed under section 148A(d) of the Income Tax is bereft of any cogent or plausible reasons the same is liable to be set aside. Accordingly, matter remanded back to AO to decide afresh.

Facts- Vide the present petition, the petitioner has mainly contested issuance of notice under section 148 of the Income Tax Act and subsequent order passed thereon. Petitioner states that the Assessing Officer though passed a detailed order running into almos

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