https://www.taxtmi.com/caselaws?id=446535 The HC allowed the writ petition filed by the assessee against an assessment order passed without providing opportunity of personal hearing. The court found that after the assessee filed reply on 22.07.2022, no notice for personal hearing was issued before passing the impugned order, constituting violation of natural justice principles. The court rejected the department's contention that the assessee failed to utilize opportunity under Section 129 of IT Act for rehearing. The assessment order was set aside and matter remanded to AO for reconsideration after providing opportunity of personal hearing to the assessee. en-us Mon, 20 Nov 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446535 The HC allowed the writ petition filed by the assessee against an assessment order passed without providing opportunity of personal hearing. The court found that after the assessee filed reply on 22.07.2022, no notice for personal hearing was issued before passing the impugned order, constituting violation of natural justice principles. The court rejected the department's contention that the assessee failed to utilize opportunity under Section 129 of IT Act for rehearing. The assessment order was set aside and matter remanded to AO for reconsideration after providing opportunity of personal hearing to the assessee. Case-Laws Income Tax Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446535