https://www.taxtmi.com/highlights?id=74564 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. en-us Thu, 01 Feb 2024 07:45:30 +0530 Thu, 01 Feb 2024 07:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74564 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. Highlights Income Tax Thu, 01 Feb 2024 07:45:30 +0530 https://www.taxtmi.com/highlights?id=74564