https://www.taxtmi.com/caselaws?id=449190 Kerala HC held reassessment proceedings invalid for failing to afford the assessee the opportunity of being heard required under s.148A(b), ruling that the statutory opportunity must ordinarily include a personal hearing to permit the assessee to address issues raised in the show cause notice. The court rejected reliance on earlier precedents construing different statutory regimes and noted legislative amendments simplifying the hearing requirement reinforce a right to personal hearing. Decision rendered against the Revenue; reassessment quashed for breach of the hearing mandate. en-us Fri, 12 Jan 2024 00:00:00 +0530 Sat, 20 Sep 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449190 Kerala HC held reassessment proceedings invalid for failing to afford the assessee the opportunity of being heard required under s.148A(b), ruling that the statutory opportunity must ordinarily include a personal hearing to permit the assessee to address issues raised in the show cause notice. The court rejected reliance on earlier precedents construing different statutory regimes and noted legislative amendments simplifying the hearing requirement reinforce a right to personal hearing. Decision rendered against the Revenue; reassessment quashed for breach of the hearing mandate. Case-Laws Income Tax Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449190