TMI Blog2021 (7) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... who shall grant an opportunity of hearing to the petitioner by way of a Video Conferencing and thereafter pass an order in accordance with law. With the aforesaid direction, the present writ petition along with pending applications stand disposed of. - W.P.(C) 6272/2021 & CM APPLs. 19818-19/2021 - - - Dated:- 9-7-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Mr. Kapil Goel, Mr. Sandeep Goel and Mr. Dhananjay Garg Advocates. Respondent Through: Mr. Ruchir Bhatia, Advocate. J U D G M E N T MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the Assessment Order dated 21st A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al hearing. The relevant portion of Section 144B (7) is reproduced hereinbelow:- 144B. Faceless assessment (1) xxx xxx xxx (7) For the purposes of faceless assessment- xxx xxx xxx (vii) in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st upon it, to consider the request made for grant of personal hearing. Besides this, under sub-clause (h) of Section 144B (7)(xii) read with Section 144B (7) (viii), the respondent/revenue has been given the power to frame standards, procedures and processes for approving the request made for according personal hearing to an assessee who makes a request qua the same. 11.5. In several matters, we have asked the counsels for the revenue as to, whether any standards, procedures and processes have been framed for dealing with such requests. The response, which we have got from the standing counsels including Mr. Chandra, is that, to the best of their knowledge, no such standards, procedures as also processes have been framed, as yet. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
