05 May 2023
Check the compliance before issuing the order. Prior to reopening of a case the assessing officer under the amended Act is required by law to conduct an inquiry after affording opportunity to the taxpayer by seeking objections from the taxpayer. After considering reply/objections of the taxpayer and after further inquiry he is required to pass an order u/s the 148A(d) holding a case for reassessment of certain definite sum escaping assessment.
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