Non-granting of personal hearing is against principles of natural justice

Arris Estates Private Limited Vs Assessment Unit & Anr (Gujarat High Court) Gujarat High Court held that non-granting of personal hearing in spite of being requested is clear violation and breach of principles of natural justice. Accordingly, order quashed and remanded to AO for fresh de novo order. Facts- The petitioner is engaged in business of renting immovable properties. During scrutiny assessment, the respondent issued a show-cause notice on 10.02.2024 whereby, two additions were proposed viz one addition of Rs.16,46,55,112/- under Sec.68 of the Act in respect of long term borrowing...