Reconsideration of Section 148 objections directed after personal hearing, with prior order quashed for non-consideration of submissions

The Bombay HC found that the order disposing objections to a notice under Section 148 of the Income-tax Act did not consider all submissions made by the petitioner. It quashed and set aside the order and directed the Assessing Officer to reconsider the objections in accordance with law after granting a personal hearing. The court made no observation on the merits of the reopening.

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Issues: Whether the order disposing the objections to the notice issued under Section 148 of the Income-tax Act, 1961 required to be quashed and the matter remanded for fresh consideration after granting personal hearing.

Analysis: The order disposing the objections was found not to have considered all the submissions made by the petitioner. Since a fresh decision on the objections was sought with an opportunity of personal hearing, the matter was directed to be reconsidered by the Assessing Officer in accordance with law. No observation was made on the merits of the reopening.

Conclusion: The order dated 20 November 2019 was quashed and set aside, and the Assessing Officer was directed to reconsider the petitioner's objections after granting personal hearing.

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