https://www.taxtmi.com/caselaws?id=408440 The Court found in favor of the petitioner, holding that the revenue should have granted a personal hearing as requested, in compliance with Section 144B of the Income Tax Act, 1961. The assessment order and subsequent proceedings for AY 2018-2019 were set aside due to the lack of framework for dealing with personal hearing requests. The Court emphasized the importance of transparency and accountability in the system, directing the revenue to proceed afresh if permissible by law. The writ petition and related application were disposed of, with the case papers to be archived. en-us Wed, 02 Jun 2021 00:00:00 +0530 Wed, 15 Sep 2021 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408440 The Court found in favor of the petitioner, holding that the revenue should have granted a personal hearing as requested, in compliance with Section 144B of the Income Tax Act, 1961. The assessment order and subsequent proceedings for AY 2018-2019 were set aside due to the lack of framework for dealing with personal hearing requests. The Court emphasized the importance of transparency and accountability in the system, directing the revenue to proceed afresh if permissible by law. The writ petition and related application were disposed of, with the case papers to be archived. Case-Laws Income Tax Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408440