2018 (12) TMI 701

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....Makarand D. Adkar a/w Mr. Dhaval S. Deshpande, Mr. Amit Arsiwala, Mr. Nikhil Mengde and Aashit Kankriya i/by Amir Arsiwala for the Petitioner Mr. Sham Walve for the Respondents P.C.: 1. The petitioners in these petitions are common. The issues presented in these petitions are also common. For convenience, we may refer to the facts arising in Writ Petition No. 13771 of 2018. 2. The peti....

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....was finalized without following the requirements of hearing to be granted to the petitioner in terms of sub-section 4 of Section 142A of the Income Tax Act, 1961 ("the Act" for short). 4. Learned counsel for the petitioner submitted that if the petitioner was granted reasonable opportunity of hearing, the petitioner would have been in a position to produce materials on record pointing out that ....

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....making the assessment or reassessment. Thus, even this provision enjoins a duty on the Assessing Officer to hear the assessee on the report of the DVO before he can act upon the same. At this stage, the petitioner would have ample opportunity to contest the report on all grounds including on the ground that reasonable opportunity of hearing as envisaged under sub-section 4 of Section 142A of the A....