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Section 144B(6) Mandates Personal Hearing upon Assessee’s Request: Allahabad HC
Case Law Details
- Case Name
- Satish Kumar Bansal HUF Vs National Faceless Assessment Centre Nafac And Another (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Satish Kumar Bansal HUF Vs National Faceless Assessment Centre Nafac And Another (Allahabad High Court)
Section 144B requires the Assessing Officer to provide an opportunity of hearing upon issuing a show-cause notice and, if requested by the assessee, to grant a personal hearing. The court interpreted Section 144B to imply that the grant of a personal hearing is not discretionary but rather a rule to be followed in assessment proceedings.
The case at hand pertains to a challenge against an ex parte assessment order dated March 23, 2024, issued under Section 143(3) read with ...
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