Assessee cannot claim non-grant of opportunity when he not specifically asked for the same

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 re...