https://www.taxtmi.com/caselaws?id=792225 Denial of a requested personal hearing in proceedings under section 148A(3) of the Income-tax Act, 1961 was treated as a breach of natural justice. The assessee had repeatedly sought an opportunity to explain objections to the show-cause notice, but the reopening order was passed without hearing. On that basis, the order under section 148A(3) and the consequential notice under section 148 were quashed, and the matter was remanded for fresh decision after granting personal hearing and considering the reply and documents. en-us Thu, 21 May 2026 00:00:00 +0530 Tue, 23 Jun 2026 15:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792225 Denial of a requested personal hearing in proceedings under section 148A(3) of the Income-tax Act, 1961 was treated as a breach of natural justice. The assessee had repeatedly sought an opportunity to explain objections to the show-cause notice, but the reopening order was passed without hearing. On that basis, the order under section 148A(3) and the consequential notice under section 148 were quashed, and the matter was remanded for fresh decision after granting personal hearing and considering the reply and documents. Case-Laws Income Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792225