Rajasthan HC Personal Hearing Is Mandatory Before Reassessment Proceedings Advance

Purshotam Kumar Hissaria challenged an order under Section 148A(3) concerning an alleged escaped income of ₹42.39 crore arising from differences in reporting shares allotted under a scheme of arrangement. The Rajasthan High Court held that the Assessing Officer could not dispense with a requested personal hearing merely because a detailed written reply had been filed. It set aside the order while preserving the Department’s liberty to proceed afresh after granting a hearing.