https://www.taxtmi.com/highlights?id=74705 Validity of reassessment proceedings - non-affording the petitioner an opportunity of being heard as mandated u/s 148A(b) - The court dismissed the Revenue's appeal, affirming the judgment of the learned Single Judge. It held that the requirement of providing an opportunity of being heard includes the right to a personal hearing, as mandated by Section 148A of the Income Tax Act. - The HC has also taken note of the amendment to the provisions of Section 148A(b) through the Finance Act, 2022 with effect from 1.4.2022. en-us Wed, 07 Feb 2024 11:56:30 +0530 Wed, 07 Feb 2024 11:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74705 Validity of reassessment proceedings - non-affording the petitioner an opportunity of being heard as mandated u/s 148A(b) - The court dismissed the Revenue's appeal, affirming the judgment of the learned Single Judge. It held that the requirement of providing an opportunity of being heard includes the right to a personal hearing, as mandated by Section 148A of the Income Tax Act. - The HC has also taken note of the amendment to the provisions of Section 148A(b) through the Finance Act, 2022 with effect from 1.4.2022. Highlights Income Tax Wed, 07 Feb 2024 11:56:30 +0530 https://www.taxtmi.com/highlights?id=74705