https://www.taxtmi.com/caselaws?id=752733 The HC set aside an ex parte assessment order u/s 143(3) r.w.s. 144B where the AO failed to provide adequate hearing opportunity to the assessee. The court held that while written replies may suffice for assessment proceedings, when the AO intends to reject the assessee's explanation and pass an adverse order, personal hearing becomes mandatory. The AO cannot proceed ex parte without first offering a hearing opportunity when rejecting the assessee's contentions. The matter was remanded with directions for the assessee to file written reply within one week, and if the AO proposes rejection, to provide 15 days' notice for personal hearing. en-us Fri, 26 Apr 2024 00:00:00 +0530 Fri, 12 Jul 2024 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752733 The HC set aside an ex parte assessment order u/s 143(3) r.w.s. 144B where the AO failed to provide adequate hearing opportunity to the assessee. The court held that while written replies may suffice for assessment proceedings, when the AO intends to reject the assessee's explanation and pass an adverse order, personal hearing becomes mandatory. The AO cannot proceed ex parte without first offering a hearing opportunity when rejecting the assessee's contentions. The matter was remanded with directions for the assessee to file written reply within one week, and if the AO proposes rejection, to provide 15 days' notice for personal hearing. Case-Laws Income Tax Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752733