Assessee has a vested right to personal hearing | Section 144B | Faceless Assessment

Bharat Aluminium Company Ltd. Vs Union of India (Delhi High Court) The non-obstante clause and the use of expression ‘shall be made’ in Section 144B(1) creates a mandatory obligation upon the respondent/Revenue to follow the prescribed procedure. This Court is also of the view that the use of the expression “may” in Section 144B (7)(viii) is not decisive. It is settled law that having regard to the context, the expression “may” used in a statute has varying significance. In some contexts, it is purely permissive, whereas in others, it may make it obligatory upon the person invested...