https://www.taxtmi.com/caselaws?id=418783 The High Court reviewed assessments under Section 144-B of the Income Tax Act without requiring an appeal, emphasizing the need for personal hearings for fair consideration. Denial of a personal hearing under Section 144-B 7(vii) was challenged, highlighting the mandatory nature of Chief Commissioner approval for such hearings. The judgment stressed strict adherence to procedural requirements and the importance of interpreting "may" as "shall" in Section 144-B 7(viii). Notices were issued for the writ petition and stay application, with the assessment order stayed pending further proceedings to ensure procedural fairness and statutory compliance. en-us Mon, 16 Aug 2021 00:00:00 +0530 Thu, 24 Feb 2022 07:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418783 The High Court reviewed assessments under Section 144-B of the Income Tax Act without requiring an appeal, emphasizing the need for personal hearings for fair consideration. Denial of a personal hearing under Section 144-B 7(vii) was challenged, highlighting the mandatory nature of Chief Commissioner approval for such hearings. The judgment stressed strict adherence to procedural requirements and the importance of interpreting "may" as "shall" in Section 144-B 7(viii). Notices were issued for the writ petition and stay application, with the assessment order stayed pending further proceedings to ensure procedural fairness and statutory compliance. Case-Laws Income Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418783