2022 (8) TMI 913

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....da a/w Ms. Neelam Jadhav For the Respondents-Revenue : Ms. Swapna V. Gokhale ORDER 1. The orders dated 19th January, 2022 passed u/s. 270A of the Income Tax Act, 1961 (the Act) for A.Y. 2018-19 and 30th April, 2021 passed u/s.144 r/w 144B of the Act for A.Y. 2018-19 have been passed without granting petitioner an opportunity of personal hearing and without considering the legal effect of ....

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.... the Assessing Officer shall deal with the objections dated 10th December, 2021 of petitioner before proceeding with the assessment proceedings. The Assessing Officer shall give petitioner an opportunity of personal hearing before passing the order disposing off the objections. Notice for personal hearing shall be given to petitioner at least seven working days in advance before passing such order....