https://www.taxtmi.com/caselaws?id=312234 The Court set aside Ext. P5 order and Ext. P6 notice issued to the petitioner, a Co-operative society, for the assessment year 2019-20 under Section 148A of the Income Tax Act. It ruled that the petitioner was entitled to a personal hearing before the issuance of such notices, as mandated by Section 148A(b). The Court directed the petitioner to present relevant documents for a personal hearing before the Income Tax Officer, who must then issue a fresh order considering the petitioner's submissions. The writ petition was disposed of with these directions, underscoring the necessity of a personal hearing in the assessment process. en-us Tue, 17 Oct 2023 00:00:00 +0530 Wed, 18 Feb 2026 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312234 The Court set aside Ext. P5 order and Ext. P6 notice issued to the petitioner, a Co-operative society, for the assessment year 2019-20 under Section 148A of the Income Tax Act. It ruled that the petitioner was entitled to a personal hearing before the issuance of such notices, as mandated by Section 148A(b). The Court directed the petitioner to present relevant documents for a personal hearing before the Income Tax Officer, who must then issue a fresh order considering the petitioner's submissions. The writ petition was disposed of with these directions, underscoring the necessity of a personal hearing in the assessment process. Case-Laws Income Tax Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312234