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Case Law Details

Case Name : Naresh Kumar Goyal Vs National Faceless Assessment Center & Ors. (Delhi High Court)
Appeal Number : W.P.(C) No. 6245/2021
Date of Judgement/Order : 12/07/2021
Related Assessment Year : 2018-19
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Naresh Kumar Goyal Vs National Faceless Assessment Center & Ors. (Delhi High Court)

Naresh Kumar Goyal (Petitioner) challenged the show cause notice and the draft assessment order both dated April 19, 2021, penalty notice dated May 20, 2021 (Notices) and the assessment order dated May 20, 2021 (Impugned Order) passed by the Department.

The Petitioner contended that, the Impugned Order and the Notices have been passed without granting an opportunity for personal hearing and thus, are in gross violation of principles of natural justice.

The Petitioner further contended that the Respondent rejected the request of the Petitioner for personal hearing merely because such request was not made by the Petitioner through the link provided by the Department in SCN. However, no such link and manner was prescribed in the SCN.

The Department contended that there is no vested right in the Petitioner to claim personal hearing as the expression used in clause (vii) of sub-section (7) of Section 144B of the Income tax Act, 1961 (“IT Act”) is ‘may’ and not ‘shall’.

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