25 February 2009
Whenever an assessing officer feels there is a mistake and he wants to disallow some items or charge tax on any income other than the rate you have mentioned in your tax statements he will issue a notice stating that what he wants to do and he gives an opportunity to you that why those corrections cannot be carried out. He gives you an opportunity for hearing what you say that is technically callled as opportunity of being heard, the date on which he has given time is called as hearing date.