A notice under section 148A(b) was issued upon assessee on ground that there were unexplained credit to account of assessee to an extent of Rs. 40.25 lakhs and that assessee had not filed return of income tax. In response to above notice, assessee submitted that said amount was received from a family friend who was working abroad. Assessing Officer, passed an order under section 148A(d) on ground that there were unexplained credit to account of assessee to an extent of Rs. 40.25 lakhs. On writ the Court held that   since assessee requested for an opportunity to submit his objection in person which was not considered by Assessing Officer, impugned order and notices issued under sections 148A(b) and 148 were to be set aside directing Assessing Officer to pass orders in accordance with law, after affording reasonable opportunity of personal hearing to assessee. (AY. 2020-21)