Personal Hearing Cannot Be Denied Without Assessee Confirmation

Mohini Traders Vs State of U.P. (Allahabad High Court) Personal hearing cannot be denied without confirming from assessee The Allahabad High Court recently addressed the issue of whether the revenue department can issue a Show Cause Notice (SCN) without offering an opportunity for a personal hearing to the assessee. In the case of Mohini Traders v. State of U.P. [WRIT TAX No. 551 of 2023 dated May 3, 2023], the court held that the assessing authority is obligated to provide a personal hearing before passing an adverse order, regardless of whether the assessee explicitly requested it. Facts: Mo...