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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the assessment order was liable to be set aside for want of a personal hearing and whether the matter required remand for fresh consideration.
Analysis: The notice and the assessment records did not show that a personal hearing had been afforded, although the statute made such hearing mandatory where an adverse order was proposed. As the mandatory procedural safeguard was not complied with, the assessment could not be sustained.
Conclusion: The assessment order was quashed and the matter was remanded for reconsideration after granting the petitioner a reply opportunity and a personal hearing. The attachment orders were also directed to be raised as a consequence of the quashing.
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