https://www.taxtmi.com/caselaws?id=442710 The court set aside the penalty order and demand notice for Assessment Year 2021-22 due to lack of personal hearing granted to the petitioner's authorized representative. The Assessing Officer (AO) was directed to pass a fresh order after providing a personal hearing, addressing all contentions, including the excess deduction claim. The AO was also instructed to decide on the pending immunity application. The writ petition was disposed of with directions not impacting future orders. Parties were directed to comply with the digitally signed order. en-us Fri, 18 Aug 2023 00:00:00 +0530 Wed, 06 Sep 2023 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442710 The court set aside the penalty order and demand notice for Assessment Year 2021-22 due to lack of personal hearing granted to the petitioner's authorized representative. The Assessing Officer (AO) was directed to pass a fresh order after providing a personal hearing, addressing all contentions, including the excess deduction claim. The AO was also instructed to decide on the pending immunity application. The writ petition was disposed of with directions not impacting future orders. Parties were directed to comply with the digitally signed order. Case-Laws Income Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442710