2023 (9) TMI 109

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..... LD THAT:- Respondents on instruction submits that from record it appears that the aforesaid impugned order was passed without compliance of the formalities of providing opportunity of hearing to the petitioner as per Section 144B(6)(vii) of the aforesaid Act. Though this Court is very reluctant to interfere with any order under Section 143(3) or Section 147 of the Act since the same is an appea .....

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..... e parties. By this writ petition, petitioner has challenged the impugned order dated 10th March, 2023 passed under Section 147 of the Income Tax Act, 1961 relating to assessment year 2018-19 on the ground that the same has been passed in violation of Section 144B(6)(vii) of the aforesaid Act by not providing any opportunity of hearing before passing the aforesaid impugned order under Section 14 .....

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..... admitted legal and factual position, the aforesaid impugned order dated 10th March, 2023 passed under Section 147 of the Act is set aside and the matter is remanded back to the assessing officer concerned to pass fresh order after compliance of the formalities of the aforesaid provision of Section 144B(6)(vii) of the aforesaid Act, within a period of three months from date. With this observati .....

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