RAMSHANKAR MAHAPATRA Vs. PRINCIPAL COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) On being mentioned, the matter is taken up today.

(2.) Mr. Sidharth Sankar Mohapatra, learned Senior Standing Counsel enters appearance for the Opposite Parties and files an appearance memo in Court today, which is taken on record.

(3.) One of the principal contentions of Mr. Sidhartha Ray, learned counsel for the Petitioner is that under Sec. 148-A (b) of the Income Tax Act, 1961 (Act) it is mandatory to afford the Petitioner a "hearing' before the notice is issued under Sec. 148 of the Act and that the said requirement has not been fulfilled in the present case.