Case Law Details
Lemon Tree Hotels Limited Vs National Faceless Assessment Centre Delhi (Delhi High Court)
Prima facie, once an assessee [i.e., the petitioner, in this case] requests for a personal hearing, the officer in-charge, under the provisions of clause (viii) of Section 144B(7) of the Act, would have to, ordinarily, grant a personal hearing.
In any event, since Ms. Malhotra is not able to inform us as to whether steps under sub-clause (h) of Section 144B(7)(xii) of the Act have been taken by respondent no. 1, we are inclined, at least at this stage, to agree with the contentions advanced on behalf of the petitioner.
In the meanwhile, there shall be stay on the operation of the impugned assessment order, dated 22.04.2021, as also qua the notice of demand and notice for initiation of penalty proceedings, of even date.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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