High Court Rules Personal Hearing Mandatory u/s 144B; Rejects Respondent's Classification Distinction as Legally Unsustainable.

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....Validity of Assessment u/s 144B - not giving a personal hearing - The requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory. It was further held that the classification made 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. - HC....