Providing Reasonable opportunity of personal hearing is mandatory – Section 144B

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.

Please become a Premium member. If you are already a Premium member, login here to access the full content.