https://www.taxtmi.com/caselaws?id=432166 The court ruled that a personal hearing is required as per a binding Department circular, granting the writ petition and mandating a personal hearing if requested by the assessee. The court did not address the inherent mandatory nature of personal hearings under Section 148A, deferring to the circular's clear directive. Consequently, the challenged order and notice were annulled, remanding the matter for the respondent-Authority to proceed in compliance with the law, ensuring a personal hearing is afforded. No costs were awarded, and related miscellaneous petitions were concluded. en-us Wed, 16 Nov 2022 00:00:00 +0530 Mon, 27 Feb 2023 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432166 The court ruled that a personal hearing is required as per a binding Department circular, granting the writ petition and mandating a personal hearing if requested by the assessee. The court did not address the inherent mandatory nature of personal hearings under Section 148A, deferring to the circular's clear directive. Consequently, the challenged order and notice were annulled, remanding the matter for the respondent-Authority to proceed in compliance with the law, ensuring a personal hearing is afforded. No costs were awarded, and related miscellaneous petitions were concluded. Case-Laws Income Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432166