Income Tax Order Without Personal Hearing Liable to Be Quashed: Gujarat HC

Hasmukh Nanalal Parekh Vs Union of India (Gujarat High Court) Gujarat High Court held that assessment order passed under section 147 of the Income Tax Act without granting opportunity of personal hearing is not tenable. Accordingly, the order is quashed and appeal is allowed. Facts- By this petition under Article 226 of the Constitution of India, the petitioner has challenged and prayed for quashing and setting aside the impugned demand notice dated 31.3.2023 issued by the respondent No. 2 under Section 156 of the Income Tax Act, 1961 as well as impugned order dated 31.3.2023 issued under Sec...