2022 (1) TMI 1106

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....matma Singh, Mr. Madhur Jain and Mr. Piyush Kumar Kamal, Advocates. Respondents Through : Mr. Aditya Deshwal, Advocate for R-1. Mr. Sunil Aggarwal, standing counsel for the Revenue. J U D G M E N T MANMOHAN, J (ORAL) 1. The matter has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the assessment order dated 09^th November 2021, the deman....

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....ete non-application of mind. He states that it was wrongly observed by the Respondents in the impugned assessment order that the personal hearing was rejected as there is no legal aspect to be heard and that the proposed additions are a matter of fact. 5. He further states that the date of notice of demand and computation of tax which are attached to assessment order have been mentioned as 30^t....

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....been rejected in accordance with the CBDT Circular dated 23^rd November, 2020, wherein it had been stated that personal hearing would be granted only in cases, which involved the disputed questions of fact. 8. Having heard learned counsel for the parties, this Court is of the view that the issue involved in the present writ petition is no longer res integra. This Court in the case of Bharat Alu....