Reassessment objections require reasoned consideration and personal hearing before rejection under Section 148

An order disposing of objections to notice under Section 148 was held unsustainable for non-application of mind. The assessee was entitled to reconsideration of the objections after a personal hearing, and the objection order was set aside with a direction for fresh decision within the time fixed by the HC. No view was expressed on the merits of the reopening.

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Issues: Whether the order disposing of the assessee's objections to issuance of notice under Section 148 of the Income-tax Act, 1961 was sustainable in view of alleged non-application of mind, and whether the matter required reconsideration after affording a personal hearing.

Analysis: The order passed on the objections was found unsustainable because it did not reflect proper application of mind. The assessee was entitled to have the objections reconsidered after being given a personal hearing, and the reassessment-related objection order was therefore set aside with a direction for fresh consideration within the time stipulated by the Court. No observation was made on the merits of the reopening.

Conclusion: The objection order was set aside and the matter was remanded for fresh decision after personal hearing, in favour of the assessee.

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