TMI Blog2023 (10) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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. - THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For the Appellant : ADV PREMJIT NAGENDRAN For the Respondent : ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT JUDGMENT The present writ petition has been filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 28.03.2023 produced as Ext. P5 has been passed, and after obtaining sanction from the competent authority, the assessing authority issued Ext. P6 notice under Section 148 to the petitioner. 3. Learned counsel for the petitioner submits that when Section 148A(b) mandates that a personal hearing and without an opportunity of being heard, the order in Ext. P5 is in violation of Section 148A(b) therefore, Ext. P5 order and Ext. P6 notice under Section 148 are against the law and liable to be set aside. 4. Sri. Christopher Abraham, learned Standing Counsel for the Income Tax Department submitted that being heard does not mean that personal hearing is to be afforded to an assessee under Section 148A(b). The manner in which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing heard that has to be construed as personal hearing. Therefore, I do 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 my view, opportunity of being heard means an opportunity of personal hearing to the assessee. 8. Admittedly, no such opportunity of being heard was given to the petitioner before passing Ext. P5 order and issuing Ext. P6 notice. I find Ext. P5 order and Ext. P6 notice are unsustainable. 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. After ..... X X X X Extracts X X X X X X X X Extracts X X X X
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