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2022 (5) TMI 232 - HC - Income TaxAssessment Order 147 read with Section 144B - violation of principle of natural justice as despite making a request for grant of personal hearing, the same was not provided by the respondent - HELD THAT:- Having heard learned counsel for the parties, this Court is of the view that the issue involved in the present writ petition is no longer res integra. This Court in the case of Bharat Aluminium Company Ltd. vs. Union of India &Ors. [2022 (1) TMI 658 - DELHI HIGH COURT] has held that the use of the expression “may” in Section 144B(7)(vii) is not decisive. Where a discretion is conferred upon a quasi-judicial authority whose decision has civil consequences, the word “may” which denotes discretion should be construed to mean a command. Consequently, requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory. It was further held that the classification made by the Respondent between the matters involving disputed questions of fact and questions of law by way of the Circular dated 23rd November, 2020 is not legally sustainable. Accordingly, the impugned assessment order passed under Section 147 read with Section 144B for the assessment year 2016-17 is quashed and the matter is remanded back to Respondent for passing a fresh order in accordance with law after giving an opportunity of personal hearing.
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