Delhi HC sets aside Order Passed u/s 148A(d) without  Granting Opportunity to Personal Hearing [Read Order]

The Delhi High Court sets aside an order passed under section 148A(d) of the Income Tax Act,1961 without granting the opportunity for a personal hearing.

Gurpreet Sangla and Seema Sangla, the petitioners challenged the order on the ground that no personal hearing was given.                                                                

It was alleged that no personal hearing was granted by the Assessing Officer (AO), who then proceeded to pass the impugned orders dated 29.07.2022 and 30.07.2022 under Section 148A(d) of the Income Tax  Act, 1961.

Mr Gaurav Gupta and  Mr Abhishek Maratha senior standing counsel appeared on behalf of the respondents.

A division bench comprising Justice Rajiv Shakdher and Justice Girish Kathpalia directed that no precipitate action would be taken against the petitioner/assessee.  

It appeared that despite the interim order having been passed by us on 10.05.2023, the Assessing Officer (AO) not only proceeded to pass the assessment order but also issued a notice of demand. 

Further directed the AO to pass a fresh order under Section 148A(d) of the Act and take, if necessary, consequent steps, albeit, after granting personal hearing to the petitioners/assessees.

“The AO will issue notice to the petitioners/assessees, indicating the date and time of the hearing.”, the court held. 

To Read the full text of the Order CLICK HERE

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