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of <h1>Assessing Officer to Reissue Order After Personal Hearing, as Court Annuls Previous Decision.</h1> <h3>SAMSON HEALTHCARE PVT LTD Versus PR. COMMISSIONER OF INCOME TAX DELHI 7 & ORS</h3> The HC annulled the impugned order dated 25.07.2023 and mandated the Assessing Officer to issue a new order following a personal hearing with the ... Transfer u/s 127 - Petitioner’s cases have been transferred from respondent no.2, i.e., Dy. CIT, Central Circle-22(2) to respondent no.4, i.e., Dy. CIT, Central Circle-2, Faridabad. HELD THAT:- The record shows that the petitioner was issued a notice before the impugned order had been passed. This notice was issued on 18.01.2023. The record also shows that the petitioner has filed its objections/reply to the said notice on 23.01.2023.It appears that while passing the impugned order dated 25.07.2023, the objections/reply filed by the petitioner on 23.01.2023 were not taken into account. The best way forward would be to set aside the impugned order dated 25.07.2023, with liberty to the AO to pass a fresh order, albeit, as per law. AO, before passing a fresh order, will accord a personal hearing to the authorized representative of the petitioner. For this purpose, the AO will issue a notice indicating the date and time of the hearing to the petitioner. Writ petition is disposed of, in the aforesaid terms. The High Court allowed the petition, set aside the impugned order dated 25.07.2023, and directed the Assessing Officer to pass a fresh order after giving a personal hearing to the petitioner's authorized representative. The writ petition was disposed of accordingly.
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