TMI Blog2022 (4) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing was granted to the petitioner despite a specific request having been made under Section 144B(vii) - HELD THAT:- This Court is of the view that the issue involved in the present writ petitions are no longer res integra. This Court in 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)(v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law that when there is a violation of principle of natural justice, the availability of an appellate remedy does not operate as a bar to the maintainability of the writ petition. Consequently, the impugned Assessment orders, Demand notices and Penalty notices are quashed and the matters are remanded back to the Respondents for passing fresh orders in accordance with law after giving an opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed under Section 147 read with Section 144B of the Income Tax Act, 1961 (for short Act ) for the Assessment Years 2014-15, 2015-16, 2016-17 and 2017-18 as well as the penalty notices issued under Section 274 of the Act. 2. Learned counsel for the petitioner states that the impugned orders have been passed without following the principle of natural justice and in violation of Section 144B of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s integra. This Court in Bharat Aluminium Company Ltd. vs. Union of India Ors. (supra) ha s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently, the impugned Assessment orders, Demand notices and Penalty notices are quashed and the matters are remanded back to the Respondents for passing fresh orders in accordance with law after giving an opportunity of personal hearing to the petitioner. 10. In view of the above, the present writ petitions and applications are disposed of. The rights and contentions of all the parties are lef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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