Reassessment challenge under Section 148 not entertained, but assessee given chance to file material and be heard before assessment.

A writ petition challenging reassessment proceedings under Section 148 of the Income-tax Act, 1961 was not entertained, but the Assessing Officer was directed to allow the petitioner to file additional documents and case law, give advance notice, grant a personal hearing, and then pass a detailed assessment order in accordance with law within the stipulated time.

---

---

Issues: Whether the writ petition challenging the reopening under Section 148 of the Income-tax Act, 1961 should be entertained, and whether the petitioner should be afforded an opportunity to file additional material and be heard before the assessment order is passed.

Outcome: The petition was not entertained, but the Assessing Officer was directed to permit the petitioner to submit further documents and case law, grant a personal hearing, issue advance notice, and pass a detailed assessment order in accordance with law within the stipulated time.

---