Order was passed without giving an opportunity of personal hearing. On writ allowing the petition the Court held that there was no material on record to show that assessee had been given an opportunity of being heard which was mandatory as per section 148A(b) before passing of impugned order under section 148A(d). Accordingly the order and notice under section 148 was set aside and matter was remanded back to revenue to consider case of assessee afresh after giving an opportunity of being heard. (AY. 2018-19)
Zoomcar India (P) Ltd v. UOI (2022) 288 Taxman 761 (Karn.)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Opportunity of hearing was not given-Order was set aside and matter remanded back to consider case a fresh. [S. 147, 148, 148A(b), 148A(d), Art. 226]