2022 (5) TMI 525

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..... y Kumar, Advocate with Ms. Easha Kadian, Advocate. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the Penalty order dated 7th February, 2022 passed by the respondents under Section 271(1)(c) of Income Tax Act, 1961 (hereinafter referred to as 'the Act') for the Assessment Year 2015-16. 2. Learned counsel for the petitioner states that before levying the penal .....

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..... states that despite giving several opportunities the petitioner had not filed any reply/response. 6. Further, this Court in Bharat Aluminium Company Ltd. vs. Union of India & Ors., (2022) SCC OnLine Del 105 has laid down that an assessee has a vested right to personal hearing and the same has to be given if such a request is made by the assessee. 7. Consequently, the impugned order is set aside .....

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