Proceedings u/s 148 A of Income Tax Act is Invalid when Rejecting Response

The Delhi High Court has set aside an order passed under Section 148A of the Income Tax Act, deeming the proceedings invalid when the Assessing Officer (AO) rejected the assessee's response solely based on information available on the portal. The court emphasized that merely having information on the portal is insufficient; the AO must apply independent mind, consider the assessee's detailed reply, and provide a reasoned order before proceeding with reassessment. This ruling reinforces the necessity for proper consideration of taxpayer submissions and independent verification by tax authorities, safeguarding against arbitrary reassessments.