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2023 (7) TMI 1095 - DELHI HIGH COURTValidity of reopening of assessment - allegation of violation of the process mandated under Section 144B(6)(viii) as not granting personal hearing - exemption u/s 54 denied to assessee for the reason that the sale consideration in question was spent in purchase of another immovable property in the name of her son and not in her own name - assessee disclosing her condition with medical records, the petitioner sought adjournment for 15 days to respond to the show cause notice but the Assessment Officer allowed her time only till 04.03.2023 - according to the petitioner, she had specifically requested for personal hearing in order to explain that the sale consideration of the immovable property was spent by her to purchase another immovable property in the name of her son owing to her medical condition; but even personal hearing was not granted to the petitioner and the same is not just in violation of the process mandated u/s 144B(6)(viii) HELD THAT:- As mentioned above, learned counsel for respondent revenue in all fairness conceded that petitioner deserves a fair hearing on the issues. In the overall circumstances described above, the impugned assessment order as well as the consequent demand notice, both dated 15.03.2023 are set aside and the matter is remanded to the Assessment Officer to proceed further in accordance with law, of course, with due consideration to the judicial precedents referred to in the reply dated 04.03.2023 of the petitioner and after granting her a fair opportunity to be heard in person or through authorized representative.
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