Assessee not availing Personal Hearing Cannot Claim Lack of Opportunity: Madras HC

M. S. Mohamed Siddique & Co. Vs Assessment Unit/Verification unit/ Technical Unit/Review Unit Income/ Tax Department (Madras High Court) In a recent ruling, the Madras High Court addressed the implications of personal hearings in tax assessments, specifically in the case of M. S. Mohamed Siddique & Co. vs. Assessment Unit/Verification Unit/Technical Unit/Review Unit of the Income Tax Department. The Court dismissed the writ petition challenging an assessment order, emphasizing that failure to request a personal hearing negates claims of denial of such an opportunity. Background of the ...