Request for personal hearing to be considered before passing Faceless Assessment Order
Last updated: 15 June 2021
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in Sanjay Aggarwal v. National Faceless Assessment Centre, Delhi [Writ Petition (C) 5471/2021 dated June 2, 2021] held that the usage of word ‘may' under Section 144B(7)(vii) of the Income Tax Act, 1961 (“IT Act') could not absolve the Revenue (“the Respondent') from the obligation cast upon it to consider the request made for grant of personal hearing. Therefore, the assessment order passed by the Respondent without giving an opportunity of personal hearing to the assessee shall be set aside.
Citation :
Writ Petition (C) 5471/2021 dated June 2, 2021
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Bimal Jain
Published in Income Tax
Views : 126
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