S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Show cause notice-Principle of natural justice-Service of show cause notice by itself did not tantamount to a discharge of obligation to provide assessee with an opportunity of being heard-Opportunity to be effective must include a right to a personal hearing as well-Order of Single Judge is affirmed. [S. 148A(b), 148A(d), 148, Art. 226]