On a writ petition challenging the order under section 148A(d) of the Income-tax Act, 1961 for the assessment year 2019-20, on the ground of violation of principles of natural justice since the assessee was denied the requested opportunity of personal hearing requested in response to the show-cause notice under section 148A(b), Court held that  the Assessing Officer had neither rejected nor had recorded any reasons for not considering the assessee’s request for personal hearing in its response to the show-cause notice under section 148A(b). Without going into the merits, the order under section 148A(d) and all subsequent proceedings were to be set aside on the ground of violation of principles of natural justice. The matter was remanded back to the Assessing Officer to pass a fresh order under section 148A(d) after giving opportunity of personal hearing and considering the objections filed by the assessee. Matter remanded. (AY.2019-20)