HC quashes assessment order passed without allowing personal hearing to assessee

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.

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