Reopening objections require personal hearing and reasoned de novo consideration before a fresh decision is taken.

Objections to reopening under the Income-tax Act were not properly appreciated, and the High Court held that a personal hearing would materially assist in clarifying the controversy. Without expressing any view on the merits of the proposed reopening, the impugned order rejecting the objections was set aside and the matter was remanded for de novo consideration. The authority was directed to grant a personal hearing, allow written submissions, disclose any authorities it proposed to rely on, and pass a reasoned decision within the stipulated time, leaving the merits of reopening open.

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Issues: Whether the order rejecting the petitioner's objections to reopening under Section 148 of the Income-tax Act, 1961 required interference and fresh consideration with an opportunity of personal hearing.

Analysis: The objections were examined in the context of the reasons recorded for reopening and the order rejecting the objections. The Court found that the concerned officer had not properly appreciated the petitioner's submissions and that a personal hearing would have materially assisted in clarifying the issue. Without expressing any view on the merits of the reopening, the impugned order was set aside and the matter was remanded for de novo consideration. Directions were issued for a personal hearing, opportunity for written submissions, disclosure of any authorities proposed to be relied upon, and a reasoned decision within the stipulated time.

Conclusion: The petitioner succeeded in obtaining remand of the objection order for fresh consideration with procedural safeguards, while the merits of the reopening were left open.

Final Conclusion: The writ petition was disposed of by directing de novo adjudication of the objections to reopening after granting a personal hearing and a reasoned decision.

Ratio Decidendi: Where objections to reopening are not duly appreciated, the authority must afford a personal hearing and pass a reasoned order on de novo consideration before proceeding further.

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