2023 (1) TMI 535

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....it Naresh, Advocates. Respondents: Mr.Sanjay Kumar, Sr.Standing Counsel for the Revenue. JUDGMENT MANMOHAN, J: C.M.No.49533/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.15911/2022 & C.M.No.49532/2022 1. Present writ petition has been filed challenging the assessment order passed by Respondent No.1 under ....

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....ciple of natural justice. 3. Learned Counsel for the Petitioner states that in every response filed by the Petitioner to various notices and show-cause notices, the Respondent No.1 was specifically requested to grant opportunity of personal hearing taking into consideration the revised returns/documents before passing the impugned order, but the same was disregarded. 4. Issue notice. Mr.Sanj....

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....ade by the Respondent between the matters involving disputed questions of fact and questions of law by way of the Circular dated 23rd November, 2020 is not legally sustainable. In any event, the statutory amendment in Section 144B puts the controversy beyond doubt. Consequently, this Court is of the opinion that an assessee has a vested right to personal hearing and the same has to be given, if an....