https://www.taxtmi.com/caselaws?id=752809 The HC ruled that under Section 144B, when an assessee specifically requests personal hearing and the Assessing Officer intends to pass an adverse assessment order, the AO must grant the opportunity for personal hearing. The word "request" in Section 144B(6)(vii) and (viii) does not make personal hearing optional when the AO maintains a tentative adverse opinion despite the assessee's written explanation. If personal hearing is denied and an ex parte order is passed wrongly, the appellate authority's powers become restricted, forcing it to perform the AO's functions, which disrupts the statutory scheme and deprives the assessee of one tier of appeal without fault. en-us Mon, 06 May 2024 00:00:00 +0530 Fri, 17 May 2024 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752809 The HC ruled that under Section 144B, when an assessee specifically requests personal hearing and the Assessing Officer intends to pass an adverse assessment order, the AO must grant the opportunity for personal hearing. The word "request" in Section 144B(6)(vii) and (viii) does not make personal hearing optional when the AO maintains a tentative adverse opinion despite the assessee's written explanation. If personal hearing is denied and an ex parte order is passed wrongly, the appellate authority's powers become restricted, forcing it to perform the AO's functions, which disrupts the statutory scheme and deprives the assessee of one tier of appeal without fault. Case-Laws Income Tax Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752809