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2022 (2) TMI 1410 - MADRAS HIGH COURTValidity of faceless assessment u/s 144B - Penalty u/s 271(1)(c) - writ petitioner/assessee's request for personal hearing has not been decided - as argued personal hearing is not a matter of right but it is the discretion of the Chief Commissioner or the Director General in charge of the Regional Faceless Penalty Centre - HELD THAT:- The simple point now is writ petitioner's request for personal hearing will be considered in accordance with the said scheme ORDER:- (a)The impugned order order made by the first respondent is set aside solely on the ground that a decision regarding the writ petitioner/assessee's request for personal hearing has not been decided one way or the other in accordance with the said scheme; b) though obvious, it is made clear that this Court has not expressed any view or opinion on the merits of the matter and all questions are left open; c) the first respondent shall now proceed from the stage of objections dated 30.06.2021, decide on the request for personal hearing and complete the penalty proceedings inter alia under Section 271(1)(c) of IT Act and pass orders afresh as expeditiously as the business of the first respondent would permit and in any event within 12 weeks from today i.e., on or before 28.04.2022; d) The two queries raised in paragraph 9 of the proceedings dated 31.01.2022 are left open and decision regarding the personal hearing will be taken in accordance with standards, procedures and processes if any.
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