TMI Blog2022 (1) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... [ 2022 (1) TMI 658 - DELHI HIGH COURT] has held that the use of the expression may in Section 144B(7)(VIII) 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 heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents Through : Mr. Aditya Deshwal, Advocate for R-1. Mr. Sunil Aggarwal, standing counsel for the Revenue. J U D G M E N T MANMOHAN, J (ORAL) 1. The matter has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the assessment order dated 09 th November 2021, the demand notice dated 30 th September 2021 and the penalty pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rongly observed by the Respondents in the impugned assessment order that the personal hearing was rejected as there is no legal aspect to be heard and that the proposed additions are a matter of fact. 5. He further states that the date of notice of demand and computation of tax which are attached to assessment order have been mentioned as 30 th September, 2021 but the speaking order has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 23 rd November, 2020, wherein it had been stated that personal hearing would be granted only in cases, which involved the disputed questions of fact. 8. 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., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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