2023 (12) TMI 1427

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..... After the petition was heard for some time, when the court informed Mr. Manwani that it does not appear that a personal hearing was given to petitioner, Mr. Manwani in fairness agreed. Mr. Namboodiri is correct in submitting that if only a personal hearing was granted, perhaps the impugned order under Section 148A(d) of the Income Tax Act, 1961 (the Act) would not have been passed. 2. In the ci....