https://www.taxtmi.com/caselaws?id=462751 An order passed under Section 148A(d) of the Income-tax Act, 1961 cannot be sustained where the assessee was denied an opportunity of hearing. On the admitted procedural lapse, the consequential notice issued under Section 148 also fell with the order. The HC quashed both the order and the notice and remitted the matter to the authority for fresh consideration after granting the petitioner a hearing. en-us Mon, 15 Apr 2024 00:00:00 +0530 Sat, 12 Jul 2025 23:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462751 An order passed under Section 148A(d) of the Income-tax Act, 1961 cannot be sustained where the assessee was denied an opportunity of hearing. On the admitted procedural lapse, the consequential notice issued under Section 148 also fell with the order. The HC quashed both the order and the notice and remitted the matter to the authority for fresh consideration after granting the petitioner a hearing. Case-Laws Income Tax Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462751