https://www.taxtmi.com/caselaws?id=21082 The court concluded that the Income-tax Officer should have given the petitioner an opportunity to be heard before initiating reassessment proceedings. The court directed that if the Officer, after providing an opportunity, is satisfied that the notice was justified, he may proceed with reassessment. Otherwise, proceedings under section 147(a) should be dropped. The writ petition was allowed, and the petitioner was awarded costs of Rs. 700. en-us Wed, 05 Aug 1992 00:00:00 +0530 Thu, 19 Nov 2009 18:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21082 The court concluded that the Income-tax Officer should have given the petitioner an opportunity to be heard before initiating reassessment proceedings. The court directed that if the Officer, after providing an opportunity, is satisfied that the notice was justified, he may proceed with reassessment. Otherwise, proceedings under section 147(a) should be dropped. The writ petition was allowed, and the petitioner was awarded costs of Rs. 700. Case-Laws Income Tax Wed, 05 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21082