In an appeal before the CIT(A) arising from an assessment in the hands of a company, the CIT(A) reached the conclusion that the income was not taxable in the hands of the company but in the hands of two individuals, one of them being the petitioner. Accordingly, notice for reopening was issued to the petitioner by the AO and the reassessment order was passed. Such notice and the consequent order were challenged in writ before the HC, on the ground that the CIT(A) did not give the petitioner an opportunity of being heard before giving such directions. Accepting the contentions of the petitioner, the HC held, that if the notice under section 148 was to be issued beyond the limitation prescribed under section 149, in view of section 150(1) and the consequent assessment was made as per the limitation provided in section 153, then the CIT(A) directions which resulted in the reassessment proceedings should have been given only after giving the petitioner an opportunity of being heard in view of the clear language of the erstwhile Explanation 3 to section 153(3). Not having done so, the matter was sent back to the CIT(A) to provide such opportunity before giving any directions, as deemed fit. (AY. 2009-10)