2021 (8) TMI 228

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....54 of the Income Tax Act (hereinafter referred to as the 'Act') and the accompanying notice of demand under Section 156 of the Act and notices of initiation of penalty proceedings under Section 271(1) (b) and 271(1)(c), in the case of the petitioner for the Assessment Year 1995-96. 2. Learned counsel for the petitioner submits that the Impugned Order and the accompanying notice issued by the respondents are patently illegal, bad in law, issued without application of mind and the same are against the principles of natural justice. 3. Learned counsel for the 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 b....

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.... order, and an opportunity is provided to the assessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed 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-claus....

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.... show that liberty has been given to the assessee, if his /her income is varied, to seek a personal hearing in the matter. Therefore, the usage of the word 'may' or our minds, cannot absolve the respondent/revenue from the obligation caste upon it, to consider the request made for grant of personal hearing. Besides this, under sub-clause (h) of Section 144B (7) (xii) read with Section 144B(7) (viii), the respondent/revenue has been given the power to frame standards, procedures and processes for approving the request made for according personal hearing to an assessee who makes a request qua the same. 11.5 In several matters, we have asked the counsels for the revenue as to, whether any standards, procedures and processes have been....