Assessing Authority bound to provide Personal Hearing Before Adverse Assessment Order

Brijesh Kumar Singh Vs State Of U.P. (Allahabad High Court) Allahabad HC addresses denial of personal hearing in tax assessment. Ruling emphasizes natural justice principles. Brijesh Kumar Singh vs. State of U.P. Introduction: The Allahabad High Court, in the case of Brijesh Kumar Singh vs State of U.P., addressed the petitioner’s challenge to an adverse assessment order passed by the Deputy Commissioner, State Tax, Sector-1, Raebareli for the tax period 2018-19. The primary contention was the denial of an opportunity of personal hearing to the petitioner during the assessment proceeding...