https://www.taxtmi.com/caselaws?id=446051 HC set aside orders passed under Section 163(1) of IT Act against representative assessees for violating natural justice principles. Department failed to provide mandatory personal hearing as required under Section 163(2) before passing impugned orders. Court held that show cause notices requiring appearance and reply were insufficient to constitute proper personal hearing opportunity. Petitioners must be heard to enable officer to ascertain facts and genuineness of documents. Writ petitions allowed, orders quashed, matter remanded for reconsideration with direction to provide specific hearing date. en-us Fri, 20 Oct 2023 00:00:00 +0530 Fri, 24 Nov 2023 07:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446051 HC set aside orders passed under Section 163(1) of IT Act against representative assessees for violating natural justice principles. Department failed to provide mandatory personal hearing as required under Section 163(2) before passing impugned orders. Court held that show cause notices requiring appearance and reply were insufficient to constitute proper personal hearing opportunity. Petitioners must be heard to enable officer to ascertain facts and genuineness of documents. Writ petitions allowed, orders quashed, matter remanded for reconsideration with direction to provide specific hearing date. Case-Laws Income Tax Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446051