Case Law Details
Sanjay Aggarwal Vs National Faceless Assessment Central Delhi (Delhi High Court)
Delhi high court writ final order set aside assessment by NFAC on count of no personal hearing and entire word may meaning explained
Delhi High Court sets aside NFAC assessment due to lack of personal hearing, emphasizing transparency and accountability in the system.
Mr. Goel, in support of the prayers made in the writ petition, submits that, the impugned assessment order, which has been passed under Section 143(3) read with Section 144B of the Act, is contrary to the statutory scheme incorporated under Section 144B of the Act. It is also Mr. Goel’s submission that, the impact of such an infraction, as captured in Section 144B(9) of the Act, is that, such assessment proceedings are non-est in the eyes of law.
Mr. Chandra, on the other hand, says that the expression used in clause (vii) of sub-section (7) of Section 144B is ‘may’ and not ‘shall’, and therefore, there is no vested right in the petitioner to claim a personal hearing.
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