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2023 (10) TMI 1357 - KERALA HIGH COURTValidity of reassessment proceedings - denial of opportunity of being heard to the assessee contemplated under Section 148A(b) - HELD THAT:- Section 148A(b) begins with “provide an opportunity of being heard to the assessee”. Hearing does not mean filing reply to the show cause notice. If the provision of this Section contemplates opportunity of being heard that has to be construed as personal hearing. Therefore, we not find substance in the submission of learned Standing Counsel that an opportunity of being heard to the assessee contemplated under Section 148A(b) does not necessarily mean personal hearing. In our view, opportunity of being heard means an opportunity of personal hearing to the assessee. Admittedly, no such opportunity of being heard was given to the petitioner before passing reopening order and issuing notice. Therefore, the same are set aside. The petitioner is directed to appear before the respondent on or before 27.10.2023 with all the relevant document in his possession of being heard.
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