Abhijeet Anilkumar Gaikwad v. ACIT (2024)463 ITR 810 (Bom)(HC)

S. 147: Reassessment-Principle of natural justice-Order passed without affording opportunity to be heard-Order is not valid-Directed to pass reasoned order after providing a reasonable opportunity of hearing.[S. 148, Art. 226]

Allowing the petition the Court held that no personal hearing was granted before the order dated February 22, 2022 was passed. It was alleged by the assessee that in the order there were incorrect findings. These allegations had not been denied by the respondents. The order is not valid. Directed to pass reasoned order after providing a reasonable opportunity of hearing.