HC stays Assessment order passed without providing personal hearing- Section 144B

Inder Prasad Mathura Lal Vs National E-Assessment Centre & Anr. (Rajasthan high Court) Leaned counsel relies on the judgment passed by the High Court of Delhi and this Court in writ petition No.6047/2021 M/s Devgiri Exports Vs. The Income Tax Officer as also the judgment passed by Supreme Court in Whirlpool Corporation Vs. Registrar of Trade Marks Mumbai, reported in 1998 (8) SCC to submit that the assessment done under Section 144-B of Income Tax, 1961 can be examined by the High Court without insisting upon filing of an appeal which is not only cumber some but also virtually is in the sa...