https://www.taxtmi.com/caselaws?id=461203 An order under Section 148A(d) and the consequential notice under Section 148 were quashed because no personal hearing was granted before adverse action was taken. The Court treated the absence of hearing as material, left the merits open, and remanded the matter for fresh de novo consideration by the Faceless Assessing Officer after affording the petitioner a personal hearing and an opportunity to file written submissions. en-us Fri, 22 Dec 2023 00:00:00 +0530 Thu, 20 Mar 2025 19:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461203 An order under Section 148A(d) and the consequential notice under Section 148 were quashed because no personal hearing was granted before adverse action was taken. The Court treated the absence of hearing as material, left the merits open, and remanded the matter for fresh de novo consideration by the Faceless Assessing Officer after affording the petitioner a personal hearing and an opportunity to file written submissions. Case-Laws Income Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461203