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Issues: Whether the order passed under section 148A(3) of the Income-tax Act, 1961 and the consequential notice under section 148 were liable to be quashed for denial of a personal hearing despite the assessee's request.
Analysis: The assessee had repeatedly sought a personal hearing to explain the objections raised in response to the show-cause notice. The order under section 148A(3) was passed without affording such hearing. In the circumstances, and in view of the settled principle that where the statute contemplates an opportunity before reopening and the assessee seeks to substantiate objections, denial of hearing amounts to a violation of natural justice, the impugned action could not be sustained. The matter was therefore required to be reconsidered after granting personal hearing and considering the reply and documents.
Conclusion: The order under section 148A(3) and the consequential notice under section 148 were quashed and set aside, and the matter was remanded for fresh decision after personal hearing; the outcome is in favour of the assessee to that extent.
Final Conclusion: The reopening proceedings were set aside on the ground of breach of natural justice, with a direction for fresh adjudication after hearing the assessee.
Ratio Decidendi: Where an assessee seeks a personal hearing in proceedings under section 148A(3) of the Income-tax Act, 1961, failure to grant that hearing before passing the reopening order constitutes a violation of natural justice warranting quashing and remand.
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