Mahashian Di Hatti Pvt. Limited vs Deputy Commissioner of Income Tax

The Court affirmed that vague show cause notices issued under Section 148A(b) lack compliance with natural justice, necessitating clear material for Assessee responses.

Mahashian Di Hatti Pvt. Limited vs Deputy Commissioner of Income Tax

Assessing Officers must provide specific details in notices for effective response by Assessee, adhering to principles of natural justice.

Nagesh Trading Co. vs Income Tax Officer

Second notice under Section 148A(b) is invalid when an initial notice under Section 148 has already been served; Supreme Court directions pertain to a different timeframe and do not apply.

Best Buildwell Private Limited vs Income Tax Officer

Orders based on vague allegations without specific details violate the right to a fair hearing under tax law.

Catchy Prop-Build Private Limited vs Assistant Commissioner of Income Tax

A show cause notice under Section 148A(b) of the Income Tax Act must contain specific allegations of income escapement; its absence renders the assessment invalid.

Kautilya Finance B.V. vs Assistant Commissioner of Income Tax

Reassessing without a hearing contravenes natural justice principles; proceedings must ensure opportunities for taxpayer representation.

Aten Capital Private Limited vs Assistant Commissioner of Income Tax,

The failure of the Assessing Officer to consider the petitioner's reply before issuing an order under Section 148A(d) constitutes a breach of natural justice, invalidating the order.

Peeyush Kumar Aggarwal vs Income Tax Officer

The court established that failing to consider a taxpayer's submission violates procedural fairness in tax assessments, necessitating the annulment of prior notices.

Aten Capital Private Limited VS Assistant Commissioner Of Income Tax, Circle 1(1), Delhi - 2022 Supreme(Del) 587

Section 148A advisedly uses the expression ‘enquiry’.

Anurag Gupta VS Income Tax Officer, Ward (1) - 2023 Supreme(Bom) 256