Assessment under section 153 without opportunity of hearing to Assessee is invalid

Manishkumar Tulsidas Kaneriya Vs ACIT (Gujarat High Court)

Section 144,  contemplates providing the assessee an opportunity of being heard before making assessment. The First Proviso mentions that such opportunity shall be given by the assessing officer by serving notice to the assessee, mentioning date and time for completion of the assessment to the best of his judgment. As per the Second Proviso, the opportunity will not be necessary in a case where the notice under section 142(1) has been issued prior to making of the a

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