HC set aside Order and Section 148 Notice due to Denied Oral Hearing

Deepak Modi Vs ACIT (Delhi High Court)

The Delhi High Court recently addressed key concerns in the case of Deepak Modi vs ACIT, pertaining to Assessment Year 2019-2020. The petitioner raised grievances regarding the absence of an inquiry before reassessment and the denial of an oral hearing by the Assessing Officer (AO). This article delves into the court’s order, examining the petitioner’s contentions, the court’s response, and the implications of this decision.

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