IT Order Without Personal Hearing Violate Natural Justice & is invalid: Madras HC

Sanjay Lalwani Vs PCIT (Madras High Court)

The Madras High Court reviewed petitions filed by Sanjay Lalwani challenging income tax orders for the assessment years 2017-18, 2018-19, and 2019-20. Lalwani argued that the orders, which included certain tax additions, were passed without granting his requested personal hearing, violating Section 263 of the Income Tax Act, 1961. The court noted that while the petitioner’s objections were considered, the lack of a personal hearing contravened principles of natural justice. The court emphasized that a personal hearing is a crucial right

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