Court :
Gujarat High Court
Brief :
The Hon'ble High Court of Gujarat in Map Refoils India Limited v. National E—assessment Centre, Delhi [R/Special Civil Application No. 16261 of 2021datedDecember 16, 2022]quashed and set aside the demand notice and the assessment ordermaking an addition of INR 92.42 crores without providing the opportunity of hearing to the assessee. Held that, the Revenue Department should make assessments following the provisions of Section 144B of the Income Tax Act, 1961("the IT Act")in order to provide an opportunity of hearing to the assessee.
Citation :
R/Special Civil Application No. 16261 of 2021 dated December 16, 2022
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