2026 (5) TMI 1427

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ies. 2. The petitioner's main grievance is with regard to non-consideration of the plea for a personal hearing which has been raised in response to the show cause notice prior to the passing of the order dated 28th June, 2025 passed under Section 148A(3) of the said Act. 3. The petitioner, on various occasions, prayed for personal hearing in order to substantiate the anomalies shown in the show cause notice. Despite such requests being made, the Assessing Officer has passed the impugned order dated 28.06.2025 under Section 148A (3) of the said Act without granting any opportunity of personal hearing. 4. An Order dated 28.06.2025 passed under Section 148A(3) of the said Act without granting any opportunity of personal hearing. As po....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed that opportunity be granted to the assessee before an assessment is reopened. Therefore, we are satisfied that there has been violation of principles of natural justice and, therefore, the assessee has to be provided an opportunity of personal hearing and also be given liberty to furnish additional documents to support their stand. For the above reasons, the order impugned in the writ petition dated 13.4.23 passed under section 148A(d) of the Act is directed to be treated as a notice under Section 148A(b) of the Act and assessee be directed to file further objection along with supporting documents and on receipt of the further objection and supporting documents, the assessing officer is directed to fix a date for personal hearing to hear....