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TMI Blog2024 (7) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... manner in terms of the provisions contained u/s 151A - HELD THAT:- Petitioner had sought for an opportunity of personal hearing and despite making such request, the respondents had not afforded the same and having regard to the fact that a lesser period was given to the petitioner to respond to the show cause notice, the mater should be remanded back to the jurisdictional assessing officer for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of competence of the jurisdictional assessing officer to issue a notice u/s 148 of the said Act. - Raja Basu Chowdhury, J. Mr. Himangshu Kumar Roy Mr. P.K.Ray Mr. S. Podder Ms. S.Shaw For the petitioner Mr. Aryak Dutt Mr. Prithu Dudhoria For the respondents ORDER 1. The present writ petition has been filed, inter alia, challenging not only the show cause notice issued under Section 148A(b) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice of not less than 7 clear days, in the instant case only 5 days time was granted. Additionally, despite the fact that the petitioner had requested the jurisdictional assessing officer to afford the petitioner an opportunity of personal hearing, no such opportunity of hearing was afforded to the petitioner. Independent of the aforesaid, the notice issued by the jurisdictional assessing offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the respondents are ready and willing to afford the petitioner, an opportunity of hearing. 5. Having heard the learned advocates appearing for the respective parties and considering the materials on record, since it appears that the petitioner had sought for an opportunity of personal hearing and despite making such request, the respondents had not afforded the same and having regard to the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 8 weeks from the date of communication of this order. 7. As a sequel thereto, the notice issued under Section 148 of the said Act dated 30th March 2024 for the assessment year 2017-18 stands set aside. Having regard to the above, I am of the view that it is not necessary at this stage to go into the issue of competence of the jurisdictional assessing officer to issue a notice under Section 148 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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