Providing Reasonable opportunity of personal hearing is mandatory – Section 144B

Assotech Realty Private Limited Vs National E-Assessment Centre Delhi (Delhi High Court) High Court held that use of the expression ‘may‘ in Section 144B(7)(viii) is not decisive. Where a discretion is conferred upon a quasi judicial authority whose decision has civil consequences, the word ‘may‘ which denotes discretion should be construed to mean a command. Consequently, the requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory. FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Present writ petition has been filed challenging...