2021 (2) TMI 1034

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..... ifically require an assessing officer to extend the opportunity of personal hearing to an assessee prior to completion of proceeding. However, Section 75 of the Act, a general provision relating to the procedure to be followed in determination of tax at sub section (4) thereof, contemplates that an opportunity of personal hearing shall be granted in all cases where a specific request is received, .....

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..... Anita Sumanth For the Petitioner : Mr.Hari Radhakrishnan For the Respondent : Mr.ANR.Jayapratap, Government Advocate ORDER Heard Mr.Hari Radhakrishnan, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondent. 2. The petitioner challenges order dated 24.08.2020 and the main ground argued is violation of principles of natural ju .....

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..... onsidered. In the absence of a specific request for personal hearing, there is, according to the revenue, no necessity for extending opportunity per se. 4. It is true that neither Section 73 nor Section 74 specifically require an assessing officer to extend the opportunity of personal hearing to an assessee prior to completion of proceeding. However, Section 75 of the Act, a general provision r .....

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