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        Income Tax

        Validity of reopening of assessment - Re-opening notice u/s...

        Tax Assessment Reopening u/s 148A(d) Doesn't Require Personal Hearing, Court Rules.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a personal hearing. The provision requires serving a show cause notice, but the specific words "personal hearing" are not included in the section. - It was noted that while the Income Tax Department may grant a personal hearing at its discretion, refusal to grant such a hearing would not mean that the assessee has been deprived of an opportunity of hearing, as long as there is no specific provision in the statute mandating such a hearing.
                                Note: It is a system-generated summary and is for quick reference only.
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