2023 (1) TMI 485

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..... nal hearing, in the event that the assessing officer chose to proceed further in the matter. Clearly, in this case, a personal hearing was not granted before passing the order under Section 148 A (d); the notice issued u/s 148 was only consequential. The order passed under Section 148 A (d) and the notice of even date i.e., 30.07.2022 issued under Section 148 of the Act are set aside. The .....

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..... of the petitioner seeking interim relief] 2. Issue notice. 2.1 Mr Abhishek Maratha accepts notice on behalf of the respondents/revenue. 3. In view of the order that we intend to pass, Mr Maratha says that he does not wish to file a counter-affidavit at this juncture. 4. Thus, with the consent of learned counsel for the parties, the writ petition is taken up for personal hearing and .....

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..... 8. Clearly, in this case, a personal hearing was not granted before passing the order under Section 148 A (d); the notice issued under Section 148 of the Act was only consequential. 9. In these circumstances, the order dated 30.07.2022 passed under Section 148 A (d) and the notice of even date i.e., 30.07.2022 issued under Section 148 of the Act are set aside. 10. The matter is remitted t .....

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