Non-granting of personal hearing even after specific request by assessee not justified

Federal Bank Ltd. Vs Additional/Joint/Deputy/ACIT/ITO (Kerala High Court)

Kerala High Court held that passing of order without granting opportunity of being heard even if specifically requested by the assessee is against the principles of natural justice. Thus, the order is liable to be set aside.

Facts- The petitioner is a Banking Company licensed by the Reserve Bank of India under the Banking Regulation Act, 1949. The competent authority in the Income Tax Department passed a draft assessment order and issued a show cause notice dated 8.4.2021 to the petiti

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