2021 (7) TMI 1044

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....nder Section 143(3) read with Section 143(3A) and 143(3B) dated 09th April, 2021 and the accompanying notice of demand under Section 156 of the Income Tax Act, 1961 (for short 'Act') in the case of the petitioner for Assessment Year [AY] 2018-19 passed by the Respondent. 3. Learned counsel for the Petitioner states that the impugned order and the accompanying notice issued by the Respondents are patently illegal, bad in law, passed without application of mind and against the principles of natural justice. Learned counsel for petitioner submits that the impugned assessment order has been finalized without issuing prior notice as well as draft assessment order and without affording an opportunity of being heard to the petitioner as well as....

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....as per the such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit; (viii) the Chief Commissioner or the Director General, in charge of the Regional Faceless Assessment Centre, under which the concerned unit is set up, may approve the request for personal hearing referred to in clause (vii) if he is of the opinion that the request is covered by the circumstances referred to in sub-clause (h) of clause (xii); xxxx xxxx  xxxx  xxxx (xii) the Principal Chief Commissioner or the Principal Director General, i....