Delhi HC Quashed Assessment Order as personal hearing was not provided

Ritnand Balved Education Foundation (Umbrella Organization of Amity Group of Institutions) Vs National Faceless Assessment Centre & Ors. (Delhi High Court)

1. In our view, since the statute itself makes the provision for grant of personal hearing, the respondents/revenue cannot veer away from the same.

2. The impugned assessment order as well as the impugned notice of demand and notice for initiating penalty proceedings, of even date, i.e., 29.04.2021, are set aside

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