No Order Passed on Same Day of Hearing without Waiting for Assessee till End of Working Day

Urbanclap Technologies India Pvt Ltd. Vs. State Tax Officer (Madras High Court) The issue under consideration is whether passing the final assessment order on the same day when the matter was listed for hearing without waiting for the assessee till the end of the working day is justified in law? High Court states that, the Assessing Officer, in all fairness, should wait till the end of the working day when personal hearing was fixed, before finalizing the assessment. Finalization of assessment on the same day when the matter was listed for hearing would militate against the requirement of natu...