2023 (5) TMI 1407

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....aja Karthikeyan For the Respondents: Mr. N.Dilip Kumar, Standing Counsel ORDER By consent of both parties, this writ petition is taken up for final disposal at the stage of admission itself. 2. This writ petition is filed challenging the impugned Assessment order, dated 17.04.2023 for the assessment year 2015-2016. 3. The respondents have reopened the assessment under Section 147 of Income....

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....oner has every right to substantiate his case and if personal hearing is granted this could be substantiated. Therefore, this Court is of the considered opinion that an opportunity ought to be granted to the petitioner. 6. The Learned Standing Counsel appearing for the respondents vehemently objected to this. Since it is a faceless assessment, the petitioner cannot seek personal hearing. Moreover....