2024 (10) TMI 181

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....tt, Mr. P. Dudhais ORDER 1. Affidavit-of-service filed in court today be kept on record. 2. This writ petition has been filed, inter alia, challenging the show cause notice dated 17th February, 2024 passed under Section 148A(b) of the Income Tax Act, 1961 (hereinafter referred to as 'the said Act') for the assessment year 2020-21 as also the order dated 20th March, 2024 passed under Secti....

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....ring the relevant period for which the notice under Section 148A(b) of the said Act had been issued, the said notice is bad. 5. The other ground canvassed by the petitioner is that though, Section 148A(b) of the said Act embodies in it, a right to provide an opportunity of being heard to the assessee, the jurisdictional Assessing Officer ought not to have decided the said show cause without aff....

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....onfers a right on the assessee to be provided with an opportunity of hearing, the jurisdictional Assessing Officer ought not to have decided the show cause notice without granting an opportunity of hearing to the petitioner. 9. Since, the right to personal hearing is embedded in the statute itself, denial of such opportunity in my view vitiates the order passed under Section 148A(d) of the said....