2023 (12) TMI 1427 - HC - Income Tax

Validity of order passed u/s 148A(d) as petitioner was not granted a personal hearing before the impugned order was issued - HELD THAT - Petitioner is correct in submitting that if only a personal hearing was granted perhaps the impugned order under Section 148A(d) would not have been passed. In the circumstances without going into the merits of the matter and keeping open the rights and contentions of the parties the impugned order issued u/s 148A(d) is hereby quashed and set aside. The matter is remanded for denovo consideration to the Faceless Assessing Officer (FAO). FAO shall pass an order in accordance with law after giving personal hearing to petitioner notice whereof shall be communicated to petitioner atleast 5 working days in advance.

Summary

The Bombay High Court, comprising Justices K.R. Shriram and Dr. Neela Gokhale, addressed a petition concerning an order under Section 148A(d) of the Income Tax Act, 1961. The court noted that the petitioner was not granted a personal hearing before the impugned order was issued. Acknowledging this procedural lapse, the court quashed and set aside the order dated 25th March 2023. The case was remanded for "denovo consideration" to the Faceless Assessing Officer (FAO), who must provide a personal hearing to the petitioner, with notice given at least five working days in advance. The petitioner may submit written submissions within three working days post-hearing. Additionally, the related notice under Section 148 of the Act, also dated 25th March 2023, was quashed. The court made no observations on the merits of the case, and the petition was disposed of.