HC directs AO to Pass fresh assessment order after according personal hearing

Naina Lal Kidwai Vs National Faceless Assessment Centre Delhi (Delhi High Court)

Liberty is, given to AO to pass a fresh assessment order, after according personal hearing to the petitioner and/or her authorized representative. The personal hearing will be accorded via video-conferencing (VC) mechanism. For this purpose, the assessing officer will issue a written notice, albeit, via the registered e-mail of the petitioner. The Respondent no.1 will issue the VC link, in that behalf, to the petitioner. In case, the petitioner wishes to file written submissions, respondent no.1 will take the same on record.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

CM No.18115/2021

1. Allowed, subject to just exceptions.

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