https://www.taxtmi.com/caselaws?id=446666 The HC set aside the impugned order dated 30.03.2023 and the notice issued under Section 148 of the Income Tax Act, 1961, due to the lack of inquiry and absence of an oral hearing. The court allowed the Assessing Officer (AO) to issue a new order after providing an oral hearing to the petitioner or their representative. This new order must be a speaking order and shared with the petitioner. The writ petition was disposed of, and the interim order dated 03.05.2023 was vacated, with parties instructed to act on the digitally signed order. en-us Wed, 22 Nov 2023 00:00:00 +0530 Fri, 08 Dec 2023 08:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446666 The HC set aside the impugned order dated 30.03.2023 and the notice issued under Section 148 of the Income Tax Act, 1961, due to the lack of inquiry and absence of an oral hearing. The court allowed the Assessing Officer (AO) to issue a new order after providing an oral hearing to the petitioner or their representative. This new order must be a speaking order and shared with the petitioner. The writ petition was disposed of, and the interim order dated 03.05.2023 was vacated, with parties instructed to act on the digitally signed order. Case-Laws Income Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446666