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Petitioner challenged validity of Assessment Order under Income Tax Act on grounds of breach of principles of natural justice and denial of opportunity for personal hearing. Court held that petitioner ought to have been granted opportunity of hearing as provided under Act. Petition succeeded, impugned Assessment Order passed by respondent authority u/s 143(3) read with Section 144B and demand notice u/s 156 quashed and set aside. Respondent granted liberty to proceed with assessment u/s 144B from stage of issuance of draft Assessment Order after providing opportunity of hearing to petitioner, as permissible under law.
Petitioner challenged validity of Assessment Order under Income Tax Act on grounds of breach of principles of natural justice and denial of opportunity for personal hearing. Court held that petitioner ought to have been granted opportunity of hearing as provided under Act. Petition succeeded, impugned Assessment Order passed by respondent authority u/s 143(3) read with Section 144B and demand notice u/s 156 quashed and set aside. Respondent granted liberty to proceed with assessment u/s 144B from stage of issuance of draft Assessment Order after providing opportunity of hearing to petitioner, as permissible under law.
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