Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 685 - HC - Income TaxNon providing of personal hearing - Respondent No.2 without granting a personal hearing passed an assessment order on 23.09.2021 - HELD THAT:- Even if we accept what Respondent No.2 say that there was extreme urgency as scrutiny assessment was getting time barred by limitation on 30.09.2021, he still had one week to grant a personal hearing and there was no tearing urgency to pass the assessment order impugned in this petition.. We set aside the assessment order dated 23.09.2021 and remand the matter to the Assessment Officer to pass a fresh assessment order, within six weeks from this order getting uploaded in the High Court website, in accordance with law. Assessing Officer, however, shall grant a personal hearing to petitioner in accordance with the rules prescribed. We clarify that we have not made any observation on merits.
|