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The High court in [2022] 20 ITR-OL 1 (Guj) held that the new regime of section 148A should be strictly followed so as to make it meaningful. In this case the reply of the assessee has not been considered while passing order under clause (d) of section 148A which lead to remand for fresh passing of order.


In this kind of scenario the taxpayer is put to hardship with another round of litigation and costs for which he must be compensated no matter whether he has proceeded to file a writ or face reassessment and appeal. 


An appropriate provision to compensate the taxpayer is most desired as otherwise it is empty formality to hold that the new regime of section 148A should be strictly followed.

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