Section 144B compliance and prior personal hearing required before fresh income-tax assessment on remand.

The assessment order was quashed and the matter remanded for de novo consideration because the grievance was accepted as justified and the statutory procedure had not been properly followed. The High Court directed the concerned authority to strictly comply with Section 144B of the Income-tax Act, 1961 before passing any fresh order and to afford the petitioner a personal hearing in advance. The fresh determination must therefore be made only after adherence to the prescribed process and observance of the hearing requirement.

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Issues: Whether the assessment order dated 30 September 2021 was liable to be quashed and the matter remanded for fresh consideration with compliance of the statutory procedure and grant of personal hearing.

Analysis: The respondents accepted that the grievance raised in the petition appeared justified and that the matter could be remanded for de novo consideration. The Court directed that the concerned authority strictly comply with Section 144B of the Income-tax Act, 1961 and afford a personal hearing to the petitioner before passing any fresh order.

Conclusion: The assessment order was quashed and set aside and the matter was remanded for de novo consideration, with directions to comply with Section 144B and grant a prior personal hearing.

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