Rajesh Kumar Agarwal and Sons (HUF) v. UOI (2023) 450 ITR 545 (Cal.)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Failure to afford opportunity of hearing-Order and notices set aside-Matter remanded to assessing officer. [S. 147, 148, 148A(b), 148A(d), Art. 226]

On a writ petition against the order passed under section 148A(d) of the Act  on the ground that it was passed without considering the objection filed by the assessee to the notice issued under section 148A(b) and was in violation of the principles of natural justice by not affording any opportunity of hearing in spite of specific request. Court held that  on the facts and circumstances the order under section 148A(d) and all subsequent notices were set aside on the ground of violation of the principles of natural justice and the matter was remanded back to the Assessing Officer to pass a fresh speaking order in accordance with law after giving an opportunity of hearing to the assessee. Matter remanded. (AY-2017-18)