Case Law Details
Omkar Nath Vs National Faceless Assessment Centre Delhi (Delhi High Court)
Concededly, the AO passed the impugned assessment order, as indicated above, on 07.06.2021, without granting an opportunity to the petitioner of a personal hearing in the matter.
This being the position, clearly, the provisions of Section 144B(7)(vii) of the Act would apply in this case.
As personal hearing not provided to the Assessee so The impugned assessment order dated 07.06.2021, as well as consequential notices i.e., the notice of demand issued under Section 156 of the Act, and the notice issued for initiation of penalty proceedings under Section 270A of the Act, of even date, are set aside.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
