9911796707
TMI Blog2023 (12) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... ents Through: Ms Priya Sarkar, Standing Counsel for Mr Shlok Chandra, Sr Standing Counsel. RAJIV SHAKDHER, J.: (ORAL) 1. We had heard the matter at some length on 03.05.2023 and briefly etched out the broad contours of the case. For convenience, the relevant parts of the order dated 03.05.2023 are set forth hereafter: "2. This writ petition concerns Assessment Year (AY) 2019-2020. 3. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also furnished, along with the bank statement of the subject bank account, wherein payments have been received via RTGS. 5.2 Mr Sinha has drawn our attention to the CBDT guidelines and instruction dated 22.08.2022 respectively. In support of his plea, that the procedure prescribed therein had not been followed by the AO before triggering reassessment proceedings, inter alia, our attention is d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the grievances articulated by Mr Sinha is, that even though oral hearing was sought by the petitioner, the same was not granted. 8.1 It is Mr Sinha's contention, that if a hearing was granted, perhaps some of the doubts which the AO raised would have got clarified. 9. A perusal of both the guidelines as well as the instruction issued by the CBDT indicates, that the AO is required to accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs on behalf of the petitioner/assessee: (i) First, there was no inquiry conducted before directing the reassessment proceedings; (ii) Second, had the Assessing Officer (AO) granted an oral hearing, his queries could have been addressed. 3. Pursuant to the said order, an affidavit dated 25.05.2023 has been filed by the respondents/revenue. The affidavit clearly states that no oral hearing w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he AO to pass a fresh order. 5.2 Before passing an order, the AO will grant an oral hearing to the petitioner and/or his authorised representative. 5.3 Needless to add, the AO will pass a speaking order; a copy of which will be furnished to the petitioner/assessee. 6. The writ petition is disposed of, in the aforesaid terms. 7. Interim order dated 03.05.2023 shall stand vacated. CM Appl. 2247 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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