TMI Blog2022 (5) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided 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. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 6355/2022 & CM APPLs.19206-19207/2022 - - - Dated:- 21-4-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE DINESH KUMAR SHARMA Petitioner: Mr.Vikas Srivastava, Advocate with Mr.Sumit Mangal and Mr.Mayank Aggarwal, Advocates. Respondent : Mr.Abhishek Maratha, Advocate. JUDGMENT MANMOHAN, J: 1. Present writ petition has been filed challenging the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the ground that an opportunity of personal hearing had not been provided to the assessee. 4. Issue notice. Mr.Abhishek Maratha, Advocate accepts notice on behalf of the respondent. 5. 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 L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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