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Case Law Details

Case Name : Assotech Realty Private Limited Vs National E-Assessment Centre Delhi (Delhi High Court)
Related Assessment Year : 2018-19
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Assotech Realty Private Limited Vs National E-Assessment Centre Delhi (Delhi High Court)

High Court held that use of the expression ‘may‘ in Section 144B(7)(viii) is not decisive. Where a discretion is conferred upon a quasi judicial authority whose decision has civil consequences, the word ‘may‘ which denotes discretion should be construed to mean a command. Consequently, the requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory.

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