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TMI Blog2023 (5) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... Raja Karthikeyan For the Respondents: Mr. N.Dilip Kumar, Standing Counsel ORDER By consent of both parties, this writ petition is taken up for final disposal at the stage of admission itself. 2. This writ petition is filed challenging the impugned Assessment order, dated 17.04.2023 for the assessment year 2015-2016. 3. The respondents have reopened the assessment under Section 147 of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has every right to substantiate his case and if personal hearing is granted this could be substantiated. Therefore, this Court is of the considered opinion that an opportunity ought to be granted to the petitioner. 6. The Learned Standing Counsel appearing for the respondents vehemently objected to this. Since it is a faceless assessment, the petitioner cannot seek personal hearing. Moreove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Nagar alone. Therefore, this Court is of the considered opinion that the petitioner should be granted one more opportunity. 7. Accordingly, this Writ Petition is allowed. The impugned Assessment order, dated 17.04.2023 is hereby quashed. The respondents are directed to grant personal hearing, by providing link to the petitioner and fixing the date and time. The petitioner is at liberty to produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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