Case Law Details
Metharam Pinjani Vs Income Tax Department (Madhya Pradesh High Court)
Learned counsel for the assessee/petitioner submits that despite the said prayer having been made for personal hearing contained in Para 7 of the reply (at Page No. 115 of the Paper Book), no personal hearing was afforded and the impugned order was passed thereby amounting to a denial of a statutory right of personal hearing.
Close scrutiny of the text of Section 144(B)(7)(vii) reveals that the right to make oral submissions before the Assessing Authority is circumscribed by a corresponding obligation of the assessee to request for the same. The request as alleged by the petitioner to be made in Para 7 of the reply is as follows:-
“7) In view of the above facts, I hereby object to the showcase notice and proposed addition in the draft assessment order and request you to complete the assessment on returned income, and if there is any doubt I am ready through my consultant for Video-conferencing.”
The aforesaid express request made in the reply as reproduced above reveals that the petitioner objected to the show cause notice and the proposed addition in the draft assessment order and requested to complete the assessment on returned income and thereafter mentioned that in case of any doubt, the assessee is ready through his consultant for video conferencing.
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