Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 1034 - HC - Income TaxValidity of Assessment u/s 144-B - Denial of opportunity of personal hearing - Scope of the word "may" - HELD THAT:- In terms of Section 144-B 7(vii) seeking an opportunity of personal hearing which has been denied. Learned counsel submits that fair opportunity has not been provided to put up their submissions and defence and the order goes beyond the contents of the show cause notice. Learned counsel also relied upon the judgment delivered by Delhi High Court in the case of Sanjay Aggarwal Vs. National Faceless Assessment Centre, Delhi [2021 (6) TMI 336 - DELHI HIGH COURT] to submit that the provision contained under Section 144-B 7 (viii) where the Chief Commissioner was required to approve the request for personal hearing is mandatory form, as the word “may” as to mean “shall” for the said purpose. Issue notice of the writ petition as well as stay application, returnable by 18.10.2021.
|