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Delhi High Court Rules Personal Hearing Must Be Granted u/s 144B if Conditions Met; Case Remanded for Review.

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....Assessment u/s 144B - Faceless Assessment - request for personal hearing or to make oral submissions, on approval of the request, the personal hearing shall be conducted exclusively through Video Conferencing was not honoured - As observed by Delhi High Court, the use of the word 'may' u/s 144B is to be construed as 'shall', if otherwise the requirements under the said Circular are complied with. - Matter restored back - HC....

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Delhi High Court Rules Personal Hearing Must Be Granted u/s 144B if Conditions Met; Case Remanded for Review.