2021 (8) TMI 441

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....h Kumar for respondent. P.C. : Rule. Rule is made returnable forthwith. 2. Petitioner is seeking an appropriate writ order or direction in the nature of certiorari to call for the records of the assessments and quash the assessment order dated 19th April 2021 and the consequential Notice of Demand issued under Section 156 of the Act. Petitioner is also seeking writ in the nature of mandam....

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....ce has been caused to petitioner even if no personal hearing was granted. 6. We would not agree with Mr. Suresh Kumar because a) the original draft assessment order dated 25th February 2021 was sent to petitioner suggesting that the department proposed to assess Rs. 8,75,85,918/- under Section 68 of the Income Tax Act 1961. Petitioner replied vide his Chartered Accountant's letter dated 27th Fe....

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....use notice, Respondent No.1 has advised "if required, you may request for personal hearing so as to make oral submissions or present your case after filing of written reply. On approval of the request, personal hearing shall be conducted exclusively through video conferencing". Notwithstanding this offer of Respondent No.1 to grant personal hearing and request of petitioner seeking personal hearin....

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....,70,00,000/-, [loan account No. 20026894 (bank statement enclosed)]. We feel if a personal hearing had been granted, petitioner could have cleared this doubt of the assessing officer. 9. In the circumstances, we hereby set aside the impugned order and remand the matter back to the adjudicating authority, who shall after giving a personal hearing to petitioner, within six weeks from the date of ....