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2023 (1) TMI 485 - HC - Income TaxReopening of assessment u/s 147 - Necessity to granting personal hearing before passing the order under Section 148 A (d) - HELD THAT:- A perusal of the record, in particular the reply filed pursuant to the show-cause notice discloses that the petitioner had asked for a personal hearing, in the event that the assessing officer chose to proceed further in the matter. Clearly, in this case, a personal hearing was not granted before passing the order under Section 148 A (d); the notice issued u/s 148 was only consequential. The order passed under Section 148 A (d) and the notice of even date i.e., 30.07.2022 issued under Section 148 of the Act are set aside. The matter is remitted to the concerned assessing officer for carrying out a de novo exercise. The assessing officer will also grant a personal hearing to the authorized representative of the petitioner.
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