Order passed without granting personal hearing is not sustainable in law

Vimal Trading Vs National Faceless Assessment Centre (Bombay High Court)

Bombay High Court held that order passed without granting an opportunity of being heard is passed against the principles of natural justice and accordingly, is liable to be quashed. Thus, petition is allowed and orders are quashed.

Facts- This petition is filed by the petitioner under Article 226 of the Constitution of India, assailing the following :- (i) the assessment order dated 9 September 2022, passed under Section 143(3) of the Income Tax Act, 1961; (ii) the notice of demand date

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