HC set-aside penalty order passed without according personal hearing

Allied Engineering Works Pvt  Ltd Vs National Faceless Assessment Centre Delhi (Delhi High Court) Introduction: The case of Allied Engineering Works Pvt. Ltd vs. National Faceless Assessment Centre Delhi, heard by the Delhi High Court, revolves around a penalty imposed on the petitioner concerning an income tax deduction claim for expenditure under Section 35(2AB) of the Income Tax Act. The petitioner sought relief on the grounds of a procedural lapse regarding a fair hearing. Detailed Analysis: 1. Background: The petitioner challenged a penalty order and a consequential demand notice, both d...