JUDGMENT :

1. In both these matters, the Petitioners have raised 2 issues. Firstly, that Section 148A(b) of the Income Tax Act, r/w the proviso thereunder, shall be read to mean that, an opportunity of being heard to the Assessee should necessarily and mandatorily include a personal hearing in the matter. The second issue raised is that, before a notice is issued u/s 148A to the Assessee by the Assessing Officer, the latter shall conduct an enquiry and the words " if required", as appearing on internal page No.48 of the ‘Memorandum Explaining the Provisions in the Finance Bill 2021’, shall be read to mean that an enquiry should be necessarily and mandatorily conducted as a precondition before issuing a notice to the Assessee.

2. In so far as the facts of the case are concerned, they are not in dispute to the extent of the Petitioners having been issued with a notice of hearing u/s 148A(b) and after filing of detailed replies by the Petitioners, orders having been passed u/s 148A(d). It is also not in dispute that a notice u/s 148 of the Income Tax Act,1961 has now been issued to the Petitioners and the proceedings are underway.

3. For brevity, we are reproducing the chronological date