Personal hearing in reopening proceedings is essential; denial violates natural justice and can vitiate the reassessment process.

Reopening proceedings under Section 148A(d) require a meaningful opportunity to reply and support objections, including a requested personal hearing where the assessee seeks to explain the material relied on. Denial of that hearing, coupled with passing the order under Section 148A(d) without affording the opportunity, breaches principles of natural justice. In the stated matter, the notice dated 27.03.2025 was not treated as a personal hearing notice, and the challenge succeeded: the order under Section 148A(d) and the Section 148 notice were quashed and the matter was remanded for fresh consideration after granting personal hearing.

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Issues: Whether the order under Section 148A(d) and the notice under Section 148 could be sustained when the assessee's request for personal hearing before reopening of assessment was not granted.

Analysis: The petitioner had repeatedly sought a personal hearing to explain the objections raised in response to the show cause notice. The order under Section 148A(d) was passed without affording that opportunity, and the notice dated 27.03.2025 was not a notice of personal hearing. In proceedings for reopening, the assessee must be given a meaningful opportunity to present the reply and supporting documents, and denial of such hearing amounts to a violation of the principles of natural justice.

Conclusion: The challenge succeeded. The order under Section 148A(d) and the notice under Section 148 were quashed and set aside, and the matter was remanded to the Assessing Officer for fresh consideration after granting personal hearing to the assessee.

Ratio Decidendi: Where reopening proceedings are taken up without granting the assessee a requested personal hearing, the action is vitiated for breach of natural justice and cannot be sustained.

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