Allowing the petition the Court held that despite the assessee’s making a request, opportunity of personal hearing had not been afforded to the assessee and a period of five days time which was lesser than the prescribed seven days was given to the assessee to respond to the show-cause notice issued under section 148A(b). The matter remanded back to the jurisdictional Assessing Officer for a decision afresh. Accordingly, the order under section 148A(d) and the consequent notice issued under section 148 for reopening of the assessment under section 147 for the assessment year 2017-18 were set aside(AY.2017-18)
Anup Kumar Agarwal v. UOI (2024)466 ITR 494 /300 Taxman 321 (Cal)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Time granted to respond to notice lesser than prescribed seven days-Opportunity of personal hearing not granted-Notices and order set aside. [S. 147, 148, 148A(b). 148A(d),151A Art. 226]