Delhi HC says An Assessee’s Reply Cannot Be Ignored in Reassessment

J.J. Foods was given only two days to respond after an earlier adjournment, although Section 148A permits 30 days for filing the reply. Its reply was uploaded on 15 March, but the AO passed the Section 148A(d) order three days later without considering it. The Delhi HC set aside the order and consequential Section 148 notice and directed a fresh decision after considering the reply.