On the basis of search and seizure action against an entity, reassessment proceeding was initiated against assessee by issuing of notice under section 148A(b) on ground that assessee had received accommodation entries regarding bogus purchases from said entity. Thereafter, an order under section 148A(d) was passed and further notice under section 148 was issued. On writ allowing the petition the Court held that  since no oral hearing was granted to assessee before passing impugned order under section 148A(d), order is set aside with liberty to Assessing Officer to pass a fresh order after hearing assessee. (AY. 2019-20)