The assessee filed writ petition challenging the show cause notice. Allowing the petition the Court held that  since right to personal hearing is embedded in section 148A(d) itself, denial of such opportunity vitiates order passed under section 148A(d).Provisions of section 148A(b) confer a right on assessee to be provided with an opportunity of hearing, Jurisdictional Assessing Officer could not have decided on show cause notice and passed order under section 148A(d) without granting an opportunity of hearing to assessee. Matter remanded.(AY. 2020-21)